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Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 (Paperback)
Loot Price: R1,468
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Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 (Paperback)
Series: Cambridge Tax Law Series
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This book was first published in 2006. 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.
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