English Taxation, 1640 1799 —— An Essay on Policy and Opinion

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ISBN: 9781331484509 出版年：2016 页码：219 William Kennedy Forgotten Books

This book is a result of an attempt made several years ago to understand the grounds of English tax policy since the re-imposition of the Income Tax and the beginning of the reform of the tariff in 1842. That attempt was made in the expectation that, if at all successful, it would not only explain much that seems fortuitous in our present tax system, but would also throw light upon some important general questions which theoretical works on taxation appeared to me to treat superficially. The attempt was so far successful that this expectation became a working hypothesis, but so far unsuccessful that I was unable to understand with any assurance certain aspects of the policy of the period from the material which the period itself offered. This was particularly true of policy regarding the taxation of the wage-earning classes. In the h0pe that the history of the preceding period would help to. Resolve these doubts, I went back to the time of William Pitt. The material turned out to be in many ways more significant but I found myself still unable to interpret it as a whole with any certainty. In effect the doubtful aspects of the policy of Parliament were thrown into stronger relief, but not explained. In this difficulty I again went back to the period dealt with in this book, in the history of which, I believe, are to be found not only the main elements of the interpretation which was lacking, but also much assistance towards a realiza tion of what is involved in the permanent general question of the distribution of taxation.