Taxation In Britain Research Articles

The Concept of Total War: National Effort and Taxation in Britain and France During the First World War

(2000). The Concept of Total War: National Effort and Taxation in Britain and France During the First World War. War & Society: Vol. 18, No. 1, pp. 1-22.

Roy Douglas. Taxation in Britain since 1660. New York: St. Martin’s Press. 1999. Pp. xii, 174. $39.95. ISBN 0-312-22217-3.

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Taxation in Britain since 1600

Taxation in Britain since 1600

Maintaining the Balance of Power: Taxation and Democracy in England and France, 1340–1688

The endurance of democracy in England from the late medieval period to the Glorious Revolution (1688) remains a puzzle. Many analysts agree that an important factor in maintaining constitutionalism in England during this pivotal period was the reliance of the English Crown on indirect taxation and suggest that this reliance occurred because taxation on trade was easy and lucrative in a commercialized economy. I show how this explanation is inadequate. The English Crown tried to institute an additional system of permanent direct taxation in England in this period but failed. In contrast, the French Crown was successful in implementing a system of regular direct taxation in the early fifteenth century, which in turn facilitated the emergence of an autocratic state in the early modern period. I discuss reasons for the national difference, with particular attention to the role of regional factors and the response of local society to state impositions in shaping outcomes in both countries.

HOW TO PAY For The War: State, Society and Taxation in Britain, 1917-24

HOW TO PAY For The War: State, Society and Taxation in Britain, 1917-24

PAYMENT AND PARTICIPATION: WELFARE AND STATE-FORMATION IN BRITAIN 1900-1951

THE development of the British state in the twentieth century, James Cronin has recently suggested, was limited rather than rising inexorably, constrained both by the ‘anti-state logic’ of the Conservatives' appeal to the taxpaying public, and by the ‘self-denying tendencies inherent in the unique structure of the British state’, most obviously the role of the Treasury and its allies in the City in limiting spending. As a result, he suggests, priority was given to the interests of taxpayers rather than to the beneficiaries of expenditure on welfare. Such an emphasis on limitations to the expansion of the state carries a normative assumption that the state could and should have been bigger, yet the share of GNP taken in taxation in Britain was not noticeably lower than in other countries. Indeed, the striking feature of the British fiscal system in the first half of the twentieth century is not so much the level of taxation as its structure , with a high reliance on direct taxation of personal income and profits, a narrow base of indirect taxes, and a low level of social security contributions from employers and workers. The precise way in which revenue was extracted was an important influence on the form of the state, helping to define the boundaries between the central and local state, and between the state, market and voluntary organizations. Influences, of course, worked in two directions: the wider institutional structure influenced the tax system as well as being shaped by it.

Local Business Taxes in Britain and Germany: Assessment of Comparative Burdens 1960–1984 by Use of the ‘Costs of Capital’ Methodology

This paper contains a review of the local systems of taxation in Britain and Germany as well as the policy debate. The main contribution, however, is to evaluate the burdens of the two fiscal systems on the user costs of capital. Comparisons are made first within each country of the burdens of local business taxes on different assets, sectors, owners, and sources of finance. Comparisons are then made between Britain and Germany over the period 1960–84 by adding progressively higher levels of standardisation: Standardised depreciation rates, inflation rates, distribution of assets and ownership, and capital allowances. From the empirical results it is demonstrated that local taxes decrease the aggregate real rates of return on investment projects by 0.6% (1960 and 1970) and 0.8% (1984) in Germany, and by 0:6% (1960), 0.7% (1970), and 1.1% (1984) in Britain. Thus, although aggregate burdens were comparable in the 1960s and 1970s, recent developments in Britain have resulted in a significant increase in local tax effects. These developments are even more strongly developed for particular assets and industries.

The Determinants of Taxation in Britain: An Empirical Test

ABSTRACTThe effects of political and macroeconomic influences in determining the principal taxes in the United Kingdom since 1948 are examined here. Basic models of tax determination – policy initiative, macroeconomic determination and consumer preference – are tested. Causal path analysis is used to answer the question: Which is more important in determining tax revenues: the policy initiatives of governments, or circumstances in the economy which in the short term may be outside governmental control? The results demonstrate that for most taxes policy initiatives to alter tax rates and bases are much less important to revenue yield than underlying trends in the economy. The continuing strength of these macroeconomic secular trends circumscribes attempts by British policymakers to depart radically from the existing pattern of taxation.

Determinants of Attitudes toward Taxation in Britain

This study sets out to investigate the relationship between demographic variables (age, sex, education, vote, and income), psychological beliefs (alienation, Protestant work ethic, and conservatism) and attitudes toward taxation. Over 250 people from a variety of backgrounds completed a number of standardized self-report measures. A factor analysis of the scale revealed five clearly interpretable factors which were later computed into five subscale scores. Analysis of variance showed that the psychological belief variables most differentiated subjects' attitudes toward taxation. A canonical correlational analysis revealed that education, vote, alienation, and Protestant work ethic were most clearly related to the various taxation attitudes. These results are discussed in terms of the previous literature in this area and various suggestions for future research are considered.

The royal demesne in northern Scotland during the later Middle Ages

It is an unfortunate fact that the extent and role of the landed property of the crown in medieval Scotland has been the subject of considerable misrepresentation by his­ torians. Little original thinking has been forthcoming from early or more historical writing on the royal demesne (as it is called), and this is particularly serious since land was undoubtedly the principal source of power and prestige in the middle ages. A traditional interpretation has emerged in the writings of such Scottish historians as Tyder, Hume Brown, Dickinson and Grant, a theory largely inherited from the funda­ mental generalisations laid down by Bishop William Stubbs on the revenues of the English crown. We shall trace briefly the salient points of Stubbs's thesis on the nature of royal finances and the contribution to them of the royal demesne; then consider the recent reappraisal of this interpretation by B . P.WolfFe; and, finally, judge which of the theories offers the more attractive explanation of the equivalent situation in Scot­ land. Bishop Stubbs in his Constitutional History of England in turn evolved his thesis on the revenues of the English crown out of the generalisations of Sir William Blackstone, the leading eighteenth-century English lawyer. According to Stubbs the revenues of medieval English monarchy were divisible into the 'ordinary' and the 'extraordinary', and the king was expected to 'live of his own' or out of the 'ordinary' revenues (which were basically derived from the profits from the royal lands), while his 'extraordinary' revenues (income derived from taxation) were to be reserved for his own use on only special occasions and emergencies. Recently, however, Dr Wolffe has challenged this traditional interpretation by suggesting that no such division of royal income was ever contemplated or mentioned during the middle ages; and believes that the king's 'own' represented anything and everything which legally belonged to the monarch, as distinct from what was the property of his subjects. Wolffe has further asserted that parliamentary complaints that the English king should 'live of his own' were directed not at the levying of taxation, for the fourteenth century in particular saw a period of heavy taxation in England, but at the detrimental effects of purveyance that is, the

Agriculture et imposition des patrimoines en Grande-Bretagne

Farming and wealth taxation in the united-kingdom - Over the last half century owner-occupiers have increased from around 10 % to over 50 % of farmers. During much the greater part of this revolution in land tenure land prices have remained relatively low and farmers' traditional sources of finance - family savings and private borrowings, the Banks and trade credit - have proved adequate for their needs. More recently, land prices have risen steeply and farmer-owners and landlords have enjoyed massive capital gains. Traditionally capital taxation in Britain has not been heavy and farmers have enjoyed generous concessions; new legislation will alter this situation radically however and farmers are looking to business organisation and financial changes based increasingly on the separation of ownership and use of land to increase liquidity and maintain business continuity.

Company Taxation in Britain

Company Taxation in Britain

Clerical Taxation in England, 1485 to 1547

I believe that the Henrician Reformation was a thoroughly revolutionary event, or set of events. It was revolutionary in a constitutional sense in declaring Henry head of the nation-church—as also in an ecclesiological one. It was revolutionary, ere long, in a further theological sense and, ere long again, revolutionary in its effect on property ownership and all that that implied. And, on top of this, it was a landmark in political and administrative history.

Alcohol Legislation and Taxation in Britain in Wartime

Alcohol Legislation and Taxation in Britain in Wartime

Studies in Administration and Finance, 1558-1825, with Special Reference to the History of Salt Taxation in England

Studies in Administration and Finance, 1558-1825, with Special Reference to the History of Salt Taxation in England

Wright and Hobhouse's Outline of Local Government and Local Taxation in England and Wales (excluding London). Seventh edition. By Cecil Oakes, LL.M., Clerk to East Suffolk County Council. London: Sweet & Maxwell, Ltd.1929. 254 pp. (12s. 6d.)

Wright and Hobhouse's Outline of Local Government and Local Taxation in England and Wales (excluding London). Seventh edition. By Cecil Oakes, LL.M., Clerk to East Suffolk County Council. London: Sweet &amp; Maxwell, Ltd.1929. 254 pp. (12<i>s</i>. 6<i>d</i>.)

An Outline of Local Government and Local Taxation in England and Wales. ["Wright and Hobhouse"] (Book Review)

An Outline of Local Government and Local Taxation in England and Wales. ["Wright and Hobhouse"] (Book Review)

Problems of Local Taxation in England

Problems of Local Taxation in England

The Bases of Local Taxation in England

The Bases of Local Taxation in England

Papal Taxation in England in the Reign of Edward I

Papal Taxation in England in the Reign of Edward I Get access W. E. LUNT W. E. LUNT Search for other works by this author on: Oxford Academic Google Scholar The English Historical Review, Volume XXX, Issue CXIX, July 1915, Pages 398–417, https://doi.org/10.1093/ehr/XXX.CXIX.398 Published: 01 July 1915