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Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 (Hardcover)
Loot Price: R4,616
Discovery Miles 46 160
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Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 (Hardcover)
Series: Cambridge Tax Law Series
Expected to ship within 10 - 15 working days
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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.
Volume II will cover the period 1820 to 2000.
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