Book Income Tax in Common Law Jurisdictions (Book 15176867),
back to browsing

Income Tax in Common Law Jurisdictions

  • 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.
    Read More...
  • Credits
    PeterHarrisAuthor
  • Critic Reviews
    BOOK REVIEWS COMING SOON!!!!
0 Stars 0 average rating
Out of Stock
Our price $161.15
Add to wishlist

What viewers like you said...

Have you read this book? Be the first to write a review

Also suggested for you...

  • buy now for

    $76.25

    Paperback
  • buy now for

    $24.35

    Paperback
  • buy now for

    $22.68

    Paperback
  • buy now for

    $11.14

    Paperback