Tax, Medicines and the Law - From Quackery to Pharmacy (Paperback)

In 1783, a stamp duty was imposed on proprietary or 'quack' medicines. These largely useless but often dangerous remedies were immensely popular. The tax, which lasted until 1941, was imposed to raise revenue. It failed in its incidental regulatory purpose, had a negative effect in that the stamp was perceived as a guarantee of quality, and had a positive effect in encouraging disclosure of the formula. The book explains the considerable impact the tax had on chemists and druggists - how it led to an improvement in professional status, but undermined it by reinforcing their reputations as traders. The legislation imposing the tax was complex, ambiguous and never reformed. The tax authorities had to administer it, and executive practice came to dominate it. A minor, specialised, low-yield tax is shown to be of real significance in the pharmaceutical context, and of exceptional importance as a model revealing the wider impact of tax law and administration.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Release date:	December 2018
Authors:	Chantal Stebbings
Dimensions:	229 x 151 x 13mm (L x W x T)
Format:	Paperback - Trade
Pages:	256
ISBN-13:	978-1-108-71699-4
Categories:	Books > Law > Jurisprudence & general issues > Legal history Books > Medicine > General issues > History of medicine Books > Medicine > Nursing & ancillary services > Pharmacy / dispensing Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Medicine > General issues > Public health & preventive medicine > Personal & public health > General Books > Money & Finance > Public finance > Taxation Promotions
LSN:	1-108-71699-7
Barcode:	9781108716994

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