Coverart for item
The Resource Income tax in common law jurisdictions : from the origins to 1820, Peter Harris, (electronic resource)

Income tax in common law jurisdictions : from the origins to 1820, Peter Harris, (electronic resource)

Label
Income tax in common law jurisdictions : from the origins to 1820
Title
Income tax in common law jurisdictions
Title remainder
from the origins to 1820
Statement of responsibility
Peter Harris
Creator
Subject
Language
eng
Summary
This 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.--
Member of
Assigning source
Provided by publisher
Cataloging source
UkCbUP
http://library.link/vocab/creatorDate
1964-
http://library.link/vocab/creatorName
Harris, Peter
Index
index present
Literary form
non fiction
Nature of contents
dictionaries
Series statement
  • Cambridge tax law series
  • Cambridge Social Sciences eBooks
http://library.link/vocab/subjectName
  • Income tax
  • Income tax
Label
Income tax in common law jurisdictions : from the origins to 1820, Peter Harris, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1017/CBO9780511495489
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
To 1641 : searching for seeds in feudal England -- 1642 to 1688 : religion, revolt, and restoration -- 1688 to 1763 : regional relations, colonial competition, and impending independence -- 1763 to 1792 : Empire divided -- 1793 to 1820 : the Napoleonic battle, the mighty engine, and the immediate aftermath
Control code
CR9780511495489
Dimensions
unknown
Extent
1 online resource (lxxvii, 514 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9780521870832
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)252532493
Label
Income tax in common law jurisdictions : from the origins to 1820, Peter Harris, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1017/CBO9780511495489
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
To 1641 : searching for seeds in feudal England -- 1642 to 1688 : religion, revolt, and restoration -- 1688 to 1763 : regional relations, colonial competition, and impending independence -- 1763 to 1792 : Empire divided -- 1793 to 1820 : the Napoleonic battle, the mighty engine, and the immediate aftermath
Control code
CR9780511495489
Dimensions
unknown
Extent
1 online resource (lxxvii, 514 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9780521870832
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)252532493

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