Income Tax in the Napoleonic Wars

Hope-Jones, Arthur

Cambridge University Press（2013/10発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 158 p.
• 言語 ENG
• 商品コード 9781107640337
• DDC分類 336.24094109034

Full Description

Originally published in 1939, this book was written to provide an account of the development of income tax in Britain during the Napoleonic Wars. The text describes the advance in the technique and scope of government made by income tax administration, and assesses the social and economic significance of a wartime fiscal expedient. It was the product of extensive research into tax records sent to the King's Remembrancer during the Wars, which had lain untouched since they were tied up and labelled shortly after the Battle of Waterloo. This book will be of value to anyone with an interest in the Napoleonic Wars, economic history and the British taxation system.

Contents

Editor's preface; Preface; Introduction; 1. The antecedents of the income tax; 2. The legislative development of the war income tax; 3. Organization at the centre; 4. Organization in the country; 5. Staff recruitment and conditions of service; 6. The yield of the war income tax; 7. The tax and the public; Appendix 1; Appendix 2; Index.