{"product_id":"income-tax-in-common-law-jurisdictions-volume-1-from-the-origins-to-1820-hardback-9780521870832","title":"Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 (Hardback) 9780521870832","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eIncome Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eThis 2006 book traces the development of the income tax and its precursors in Britain and its former colonies to 1820.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003ePeter Harris (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9780521870832, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 16 November 2006\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e594 pages\u003cbr\u003e22.9 x 15.2 x 3.2 cm, 1.07 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eThis book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital\/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eIntroduction\u003cbr\u003e Table of statutes\u003cbr\u003e 1. To 1641: searching for seeds in feudal England\u003cbr\u003e 2. 1642 to 1688: religion, revolt and restoration\u003cbr\u003e 3. 1688 to 1763: regional relations, colonial competition and impending independence\u003cbr\u003e 4. 1763 to 1792: empire divided\u003cbr\u003e 5. 1793 to 1820: the Napoleonic battle, the mighty engine and the immediate aftermath\u003cbr\u003e Conclusion.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Taxation \u0026amp; duties law [\u003ca title=\"See our other books on Taxation \u0026amp; duties law\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Taxation%20\u0026amp;%20duties%20law%20%5BLNU%5D%22\"\u003eLNU\u003c\/a\u003e], Legal history [\u003ca title=\"See our other books on Legal history\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Legal%20history%20%5BLAZ%5D%22\"\u003eLAZ\u003c\/a\u003e], Early modern history: c 1450\/1500 to c 1700 [\u003ca title=\"See our other books on Early modern history: c 1450\/1500 to c 1700\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Early%20modern%20history:%20c%201450\/1500%20to%20c%201700%20%5BHBLH%5D%22\"\u003eHBLH\u003c\/a\u003e], British \u0026amp; Irish history [\u003ca title=\"See our other books on British \u0026amp; Irish history\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22British%20\u0026amp;%20Irish%20history%20%5BHBJD1%5D%22\"\u003eHBJD1\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46265302221080,"sku":"9780521870832","price":103.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9780521870832i.jpg?v=1692021523","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/income-tax-in-common-law-jurisdictions-volume-1-from-the-origins-to-1820-hardback-9780521870832","provider":"Freshly Printed Books","version":"1.0","type":"link"}