Book contents
- Frontmatter
- Contents
- List of tables
- List of maps
- List of statutes
- Preface
- Introduction
- 1 To 1641: Searching for seeds in feudal England
- 2 1642 to 1688: Religion, revolt and restoration
- 3 1688 to 1763: Regional relations, colonial competition and impending independence
- 4 1763 to 1792: Empire divided
- 5 1793 to 1820: the Napoleonic battle, the mighty engine and the immediate aftermath
- Conclusion
- Appendix
- References
- Index
Introduction
Published online by Cambridge University Press: 10 December 2009
- Frontmatter
- Contents
- List of tables
- List of maps
- List of statutes
- Preface
- Introduction
- 1 To 1641: Searching for seeds in feudal England
- 2 1642 to 1688: Religion, revolt and restoration
- 3 1688 to 1763: Regional relations, colonial competition and impending independence
- 4 1763 to 1792: Empire divided
- 5 1793 to 1820: the Napoleonic battle, the mighty engine and the immediate aftermath
- Conclusion
- Appendix
- References
- Index
Summary
The income tax laws of about sixty countries may be said to be of a style or type that derives from or is associated with the income tax law of Britain. Most all of these countries had some form of colonial connection with Britain. It is doubtless that many other income tax laws, which would not typically be considered to be from the ‘British family’, were also influenced at various stages by the British income tax, typically at their inception. It is also doubtless that the British income tax, at least indirectly, if not directly, was influenced at its modern inception in 1799 by the tax laws of other European countries and, perhaps, its colonies. Further, it is certain that much of the content of Britain's 1799 income tax law was derived directly from earlier English direct tax laws stretching back 700 years and more.
To a more limited extent, the same is true of former British colonies. The taxes that ultimately developed into or were the precursors of the income tax were influenced by a greater variety of factors. The early tax systems of the colonies were influenced by each colony's own peculiar circumstances, other colonies with which they were affiliated, other colonial powers to which they may have been subject and, of course, Britain. Importantly, however, colonies were most prone to importation of tax laws in the early days of their founding.
- Type
- Chapter
- Information
- Income Tax in Common Law Jurisdictions , pp. 1 - 11Publisher: Cambridge University PressPrint publication year: 2006