Taxation In Britain Research Articles

Overseas trade and taxation in England and Wales, c. 1680–1790

AbstractHistorians have made relatively little headway in quantifying the economic influence of central government taxation in the eighteenth century. This question has a bearing on both the claims of the fiscal military state thesis that taxation got more regressive after 1690 and histories of welfare, which have argued that the lot English labourers improved during this period. The following article shows how the state indirectly taxed English and Welsh consumers and what impact that had on prices. It pays special attention to revenues derived from overseas trade and compares them with excises on beer and malt. It also uses recent estimates of consumption to calculate the taxes paid by ‘respectable’ households and charts the advancing impositions made by the state. It finds that most revenues derived from overseas trade were paid by middling or elite households with incomes that could easily achieve respectability. Poorer households were, however, squeezed hard by inland duties on beer, coal, and other necessaries. In this respect, factoring in state taxes should cause historians to revise downwards the living standards of much of the population.

Land and freedom? The tax that dare not speak its name

In this paper, it is argued that a more equitable distribution of the values derived from land is an important precondition for fairer society and an important practical way of securing resources for public services. Betterment taxation is a technically feasible but politically difficult way of achieving this. Following a broad review of the policy and technical background to land values and the various forms of land and betterment taxation in England, an outline sketch of a new system is set out for a betterment tax that is progressive, efficient, effective and transparent. It is concluded that a gradated betterment tax could reinforce the achievement of socially inclusive place making. Even a modest redistribution of the benefits which flow from the development of land could be transformational for many of our communities.

The History of Clerical Taxation in England and Wales, 1173–1663: The Findings of the E 179 Project

This article marks the completion of an online database catalogue of the records of taxation of the medieval and early modern clergy of England and Wales in the ‘E 179’ clerical series at The National Archives. It has two parts: an overview of the history of clerical taxation based upon the database's register of tax grants and an analytical guide to the contents of the series, with references to all key documents. The intention is to stimulate research in this important area of study by providing a blueprint for the future exploitation of this rich seam of neglected records.

What do the public think of taxation? Evidence from a focus group study in England

The design of tax systems is an important topic as governments reshape taxes to reduce public sector deficits following the global financial crisis. This article discusses findings from a focus group study on public attitudes to taxation in England. It uses rational choice and moral arguments to explore three questions: What do the public think of different taxes? How do people react to different combinations of taxes? What are public attitudes towards public spending? This article demonstrates that people’s stage in life affects attitudes to taxation. The most unpopular tax among older people is inheritance tax, whereas it is fuel duties for younger respondents. Taxes associated with personal choice (such as value added tax) attract more support than income tax. People also want greater transparency about the benefits of tax systems. The results show that principles are important for shaping public attitudes to taxation and that policy-makers should consider how diverse forms of taxation combine over the life cycle when designing a tax system.

Exploring Neglected Dimensions of Social Policy: The SDW, Fiscal Welfare and the Exemplar of Local Taxation in England

Abstract Titmuss's Social Division of Welfare (SDW) thesis is a vitally important but much neglected element of social policy analysis. This article seeks to explore the SDW, with a particular focus on fiscal welfare. Fiscal welfare has been described as forming a hidden welfare state, and while taxation is one of the main ways in which governments affect the lives of citizens, studies of welfare pay remarkably little attention to its impact. Fiscal welfare is examined by using, as an exemplar, local taxation in England, a subject that itself is neglected within social policy. Local taxation in England is of interest because it illustrates the impact of a system of taxation on different groups of citizens, and how this can operate to the benefit of rich over poor citizens. This is because the current system is highly regressive, meaning that those on low and middle incomes spend proportionately more of their income paying the tax than do those on high incomes. What is of further interest is how within the debate about reform of local taxation, concern with regressivity becomes obscured and ceases to be the focus of attention. We are thus provided with an example of how fiscal welfare remains a hidden issue. The article concludes by arguing that social policy analysis needs to move beyond the narrow confines of social welfare and develop a broader understanding of welfare, based on the SDW.

Local Taxation and the Relationship between Incomes and Property Values

The authors' concern is with the relationship between household income and property value, within the context of the debate about the fairness of council tax—the property-based system of local taxation in England. Although located within this particular debate, the fundamental issue of the relationship between household income and property value is of relevance to systems of property taxation the world over. Although the empirical literature to date makes reference to the links between property values and income levels in the context of debates about the fairness of council tax, the relationship between the two has not been empirically tested. The authors provide evidence of this relationship and show that, although there is a strong positive relationship between property values and income amongst higher income households, there is evidence of a ‘U-shaped’ relationship among lower income households. In addition, there is very strong evidence, that the elasticity of property prices with respect to income is not constant, but follows a bell-shaped distribution which is skewed to the right.

The cross-channel barons and taxation in England during the reign of Richard I and John

The cross-channel barons and taxation in England during the reign of Richard I and John

Late Modern

HistoryVolume 90, Issue 297 p. 146-170 Late Modern First published: 27 January 2005 https://doi.org/10.1111/j.1468-229X.2005.00327.xCitations: 1Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Abstract Books reviewed: Esteban Buch, Beethoven's Ninth: A Political History. Simon Bainbridge, British Poetry and the Revolutionary and Napoleonic Wars: Visions of Conflict. Arthur Burns and Joanna Innes (eds), Rethinking the Age of Reform: Britain 1780–1850. Edited with an introduction by Richard A. Gaunt, Unhappy Reactionary: The Diaries of the Fourth Duke of Newcastle-under-Lyne, 1822–50. Sarah Maza, The Myth of the French Bourgeoisie: An Essay on the Social Imaginary 1750–1850. Stéphane Gerson, The Pride of Place: Local Memories and Political Culture in Nineteenth-Century France. Robert Alexander, Re-writing the French Revolutionary Tradition: Liberal Opposition and the Fall of the Bourbon Monarchy. Aurelian Craiutu, Liberalism under Siege: The Political Thought of the French Doctrinaires. Christopher E. Forth, The Dreyfus Affair and the Crisis of French Manhood. Graham Johnson, Social Democratic Politics in Britain, 1881–1911. Harold James, Europe Reborn: A History, 1914–2000. Peter Holquist, Making War, Forging Revolution: Russia's Continuum of Crisis, 1914–1921. Matthew Stibbe, German Anglophobia and the Great War, 1914–1918. Detlef Mühlberger, The Social Bases of Nazism, 1919–1933. Martin Daunton, Just Taxes: The Politics of Taxation in Britain, 1914–1979. David Howell, MacDonald's Party: Labour Identities and Crisis, 1922–1931. Richard Toye, The Labour Party and the Planned Economy, 1931–1951. James J. Nott, Music for the People: Popular Music and Dance in Interwar Britain. J. R. Hill (ed.), A New History of Ireland VII: Ireland 1921–1984. Anne Dolan, Commemorating the Irish Civil War: History and Memory 1923–2000. Diemut Majer, translated by Peter Thomas Hill, Edward Vance Humphrey, and Brian Levin, ‘Non-Germans’ under the Third Reich: The Nazi Judicial and Administrative System in Germany and Occupied Eastern Europe, with Special Regard to Occupied Poland, 1939–1945. Norman Davies, Rising ’44: ‘The Battle for Warsaw’. Margaret Jones and Rodney Lowe (eds), From Beveridge to Blair: The First Fifty Years of Britain's Welfare State, 1948–98. Richard Bessel and Dirk Schumann (eds), Life After Death: Approaches to a Cultural and Social History of Europe during the 1940s and 1950s. Mike Dennis, The Stasi: Myth and Reality. Neven Andjelic, Bosnia-Herzegovina: The End of a Legacy. Citing Literature Volume90, Issue297January 2005Pages 146-170 RelatedInformation

Just Taxes: The Politics of Taxation in Britain, 1914-1979, by Martin Daunton

<i>Just Taxes: The Politics of Taxation in Britain, 1914-1979</i>, by Martin Daunton

Just Taxes: The Politics of Taxation in Britain 1914–1979

Just Taxes: The Politics of Taxation in Britain 1914–1979

Reviews of Books:Just Taxes: The Politics of Taxation in Britain, 1914-1979 Martin Daunton

Reviews of Books:Just Taxes: The Politics of Taxation in Britain, 1914-1979 Martin Daunton

Late Modern

Books reviewed:Philip Bagwell and Peter Lyth, Transport in Britain 1750–2000: From Canal Lock to GridlockR. Angus Buchanan, Brunel: The Life and Times of Isambard Kingdom BrunelCharles Esdaile, The Peninsular War: A New HistoryJohn Wardroper, Wicked Ernest. The Truth about the Man who was almost Britain’s King: An Extraordinary Royal Life RevealedAlexis Keller, Le libéralisme sans la démocratie: La pensée républicaine d’Antoine‐Elisée CherbuliezMartin Daunton, Trusting Leviathan: The Politics of Taxation in Britain, 1799–1914Rowan Strong, Episcopalianism in Nineteenth‐Century Scotland: Religious Responses to a Modernizing SocietyTerrie M. Romano, Making Medicine Scientific: John Burdon Sanderson and the Culture of Victorian ScienceKate Jackson, George Newnes and the New Journalism in Britain, 1880–1910. Culture and ProfitHelmut Walser Smith, The Butcher’s Tale. Murder and Anti‐Semitism in a German TownChristopher McKee, Sober Men and True. Sailor Lives in the Royal Navy 1900–1945Annika Mombauer, The Origins of the First World War: Controversies and ConsensusBrian Bond, The Unquiet Western Front: Britain’s Role in Literature and HistoryDeborah Cohen, The War Come Home. Disabled Veterans in Britain and Germany, 1914–1939Partha Sarathi Gupta, Imperialism and the British Labour Movement, 1914–1964Ted Rowlands, ‘Something Must Be Done’: South Wales v. Whitehall, 1921–1951Emmet O’Connor and Trevor Parkhill (eds), Loyalism and Labour in Belfast. ‘The Autobiography of Robert McElborough 1884–1952’David Welch, The Third Reich. Politics and PropagandaAmir Weiner, Making Sense of War:The Second World War and the Fate of the Bolshevik RevolutionGeoffrey Roberts, Victory at StalingradDavid H. Close, Greece since 1945. Politics, Economy and SocietyScott Kelly, The Myth of Mr Butskell: The Politics of British Economic Policy, 1950–55Stuart Ward (ed), British Culture and the End of EmpireFiona Venn, The Oil Crisis

Reviews of Books:Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914 Martin Daunton

Reviews of Books:Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914 Martin Daunton

Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914

Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914

Review: Just Taxes: The Politics of Taxation in Britain, 1914-1979 * Martin Daunton: Just Taxes: The Politics of Taxation in Britain, 1914-1979

1University of Bristol Just Taxes: The Politics of Taxation in Britain, 1914–1979 Martin Daunton Cambridge Cambridge University Press 2002 xvi + 406 0521814006

Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914 (review)

Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914 (review)

Trusting Leviathan: the politics of taxation in Britain, 1799-1914

List of illustrations List of figures List of tables Preface List of abbreviations 1. Trust, collective action and the state 2. 'The great tax eater': the limits of the fiscal-military state, 1793-1842 3. 'Philosophical administration and constitutional control': the emergence of the Gladstonian fiscal constitution 4. 'A cheap purchase of future security': establishing the income tax, 1842-60 5. 'Our real war chest': the national debt, war and empire 6. 'The sublime rule of proportion': ability to pay and the social structure, 1842-1906 7. 'The minimum of irritation': fiscal administration and civil society, 1842-1914 8. 'The right of a dead hand': death and taxation 9. 'Athenian democracy': the fiscal system and the local state, 1835-1914 10. 'The end of our taxation tether': the limits of the Gladstonian fiscal constitution, 1894-1906 11. 'The modern income tax': remaking the fiscal constitution, 1906-14 12. Conclusion Appendix: chancellors of the Exchequer, 1841-1914 Bibliography Index.

Taxation in Britain since 1660 Roy Douglas

Journal Article Taxation in Britain since 1660 Roy Douglas Get access Catherine Molyneux Catherine Molyneux St Hilda's College, Oxford Search for other works by this author on: Oxford Academic Google Scholar The English Historical Review, Volume 115, Issue 464, November 2000, Page 1313, https://doi.org/10.1093/ehr/115.464.1313 Published: 01 November 2000

Taxation in Britain since 1660 Roy Douglas

Taxation in Britain since 1660 Roy Douglas

Review: The Politics and Policy of Local Taxation in Britain, Restructuring Societies: Insights from the Social Sciences, the Post-Soviet States, Mapping the Politics of Transition, Health Reform: Public Success, Private Failure, Nation-States and Money: The Past, Present and Future of National Currencies

Review: The Politics and Policy of Local Taxation in Britain, Restructuring Societies: Insights from the Social Sciences, the Post-Soviet States, Mapping the Politics of Transition, Health Reform: Public Success, Private Failure, Nation-States and Money: The Past, Present and Future of National Currencies