This classic book tells the story of the development of Income Tax
from its beginning in 1799 to the present day and relates it to the
social, economic and political history of the period. There have
been studies of Income Tax at various stages in its growth; studies
of finance and taxation in general in which Income Tax has been
closely concerned; studies too of some of the Chancellors of the
Exchequer who have made significant contributions to the Income Tax
system; but this is the first time an attempt has been made to
encompass the whole 160 years or so of its life in one volume. And
a fascinating story it is too when set in perspective. The author
shows how Income Tax was introduced to finance the Napoleonic Wars,
how it was revived by Peel to pay for Free Trade, and how it
underwrote Victorian prosperity and confidence. He then describes
its immense expansion through two World Wars to its present
position as a dominant feature of British finance. This book was
first published in 1966.
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