The Public Finances: a Historical Overview
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ARTICLES AND YOU MAY ASK YOURSELF, WHAT IS THAT BEAUTIFUL HOUSE:1 HOW TAX LAWS DISTORT BEHAVIOR THROUGH THE LENS OF ARCHITECTURE Meredith R. Conway* * Professor of Law, Suffolk University Law School. Thanks to Hilary Allen, Megan Carpenter, Allison Christians, Rebecca Curtin, Sara Dillon, Joseph Glannon, Janice Griffith, Renee Landers, Camille Nelson, Diane Ring, Adam Rosenzweig, Kerry Ryan, Sarah Schendel, Patrick Shin, and Maria Toyoda for comments and suggestions. This paper also benefited from feedback received during presentations at the CUNY School of Law’s Faculty Workshop and Suffolk University School of Law Faculty Works in Progress, and to my Aunt Violet Vietoris, whose travel, interest in the Guinness Factory and the windows and thoughtfulness of me inspired this piece. 1 Talking Heads, Once in a Lifetime, Remain in Light (Feb. 2, 1981) (downloaded using iTunes). 166 [Vol. 10:2 COLUMBIA JOURNAL OF TAX LAW TABLE OF CONTENT I. INTRODUCTION 168 II. JUSTIFICATIONS FOR TAXING REAL ESTATE AND ARCHITECTURE 170 III. THE HEARTH/CHIMNEY TAX 172 A. Byzantine Empire 172 B. French Hearth Tax 172 C. The Netherlands 173 D. British Hearth Tax 173 E. Ireland 174 F. New Orleans Chimney Tax 175 IV. THE WINDOW TAX 175 A. The Window Tax of Great Britain 175 B. The British Window Tax and Separate Buildings 179 C. Window Tax in the United States 180 D. The Window Tax in Ireland 181 E. The Windows and Doors Tax of France 181 F. The Window and Door Tax in the Netherlands 182 V. TAX LAWS THAT AFFECT THE CONSTRUCTION OF BUILDINGS 182 A. -
The Tax Implications of Scottish Independence Or Further Devolution
THE TAX IMPLICATIONS OF SCOttISH INDEPENDENCE OR FURTHER DEVOLUTION Jane Frecknall-Hughes Simon James Rosemarie McIlwhan THE TAX IMPLICATIONS OF SCOTTISH INDEPENDENCE OR FURTHER DEVOLUTION by Jane Frecknall-Hughes Simon James Rosemarie McIlwhan Published by CA House 21 Haymarket Yards Edinburgh EH12 5BH First published 2014 © 2014 ISBN 978-1-909883-06-2 EAN 9781909883062 This report is published for the Research Committee of ICAS. The views expressed in this report are those of the authors and do not necessarily represent the views of the Council of ICAS or the Research Committee. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or publisher. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopy, recording or otherwise, without prior permission of the publisher. Printed and bound in Great Britain by TJ International CONTENTS Foreword ............................................................................................................................ 1 Acknowledgements .......................................................................................................... 3 Executive summary .......................................................................................................... 5 1. Introduction ................................................................................................................... -
On the National Debt
ON THE NATIONAL DEBT T the æra of the Revolution no national debt existed ; i. e. no debt debtA borrowed on Parliamentary security, for discharging the interest of which, national taxes were imposed and mortgaged. It is one of the most astonishing facts in all the records of history, that in the century which has elapsed since that memorable event, a debt has been contracted by the Government of this country, which cannot be estimated at less than two hundred and fifty millions sterling ; a sum so vast, that it probably exceeds the whole aggregate value of the precious metals actually in circulation throughout all the kingdoms of the globe. A political phenomenon so extraordinary could not fail to excite the attention, and employ the sagacity, of the ablest statesmen and philosophers, closely connected as it is with considerations of the utmost importance to the welfare, and even the exigence of the state. In opposition, however, to the most confident predictions, and indeed contrary to every apparently reasonable ground of expectation, we find by experience, that the kingdom is not only capable of sustaining the pressure of this immense load, but that it exhibits plain indications of internal vigour, and even of increasing wealth and prosperity. That there is a point, however, beyond which the accumulation of the public debt must prove destructive and fatal, cannot be doubted ; and to this general conviction we owe the late institution of a permanent fund for its gradual redemption. It is well known, that in the year 1716, Sir Robert Walpole established a fund, distinguished by the appellation of the Sinking Fund, which was appropriated, under the authority of Parliament, to the sole purpose of redeeming the national debt, at that time amounting to about fifty millions. -
An Investigation of Small Business Owners' Attitudes to Tax Avoidance
games Article Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion Diana Onu 1, Lynne Oats 1 , Erich Kirchler 2 and Andre Julian Hartmann 2,* 1 Business School, University of Exeter, Streatham Court, University of Exeter, Rennes Drive, Exeter EX4 4PU, UK; [email protected] (D.O.); [email protected] (L.O.) 2 Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria; [email protected] * Correspondence: [email protected]; Tel.: +43-1-4277-473-33 Received: 30 August 2019; Accepted: 29 October 2019; Published: 8 November 2019 Abstract: To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules in order to circumvent the legal principle, this behaviour has been termed ‘creative compliance.’ In the current study, we investigated the psychological underpinnings of ‘creative compliance’ by assessing the attitudes of tax avoidance (significant minimisation of tax liability perceived to be legal) and tax evasion (illegal tax minimisation) of 330 owners of small businesses. We found that tax avoidance and tax evasion were perceived as qualitatively distinct by respondents and that they were predicted by different factors. While both tax avoidance and tax evasion were associated with weak personal norms to contribute to the tax system, tax avoidance was associated with a perception that the tax system is unfair, and that tax law has ‘loopholes’ that can be exploited, while tax evasion was predicted by the perception that evasion is a trivial crime. -
Question Text Welcome to Sli.Do for the History of Tax Event with Professor Chantal Stebbings
Question text Welcome to sli.do for the History of Tax event with Professor Chantal Stebbings. Please post your questions and comments here. You can also upvote other people's questions and comments that you particularly like and agree with! Chantal has a wonderful speaking voice - it reminds me of the shipping forecast. I could listen to her for hours. Thank you, how kind. I can see the window of my old office in the picture of Somerset House! Weren't these buildings originally meant to counter-act smugglers? Yes, certainly - the facilities and the appearance were all designed to ensure adherence to customs duties and address smuggling i wonder if any inland revenue offices shared POst Office buildings which were being rebuilt in the later 19th century - new book coming out by Frank Salmon on their design which has interesting parallels with your excellent talk. I would be surprised if they didn’t but I have not specifically come across it. There certainly was a common practice of different taxes sharing facilities – stamp distributors in particular often doubled up. Thank you for alerting me to the Salmon book – I’ll read with interest. Thanks for a great talk. Have you found any evidence of the opposite phenomenon of taxes being raised in order to fund public infrastructure? I read something interesting about rates being raised in Birmingham to fund sewers in the mid C19th but that’s about as far as I’ve got! Not taxes specifically, but rates yes. Thank you, Chantal. I wonder if I may ask, please, how far 'back' you have gone in terms of the effect on the landscape, and the somewhat 'blurred' line between the landscape and 'things', such as factories producing goods subject to excise duties? I have not gone back very much before the period I address tonight. -
Bibliography
BIBLIOGRAPHY ARCHIVES Kent History and Library Centre (KHLC), London Metropolitan Archives (LMA), Bristol Record Offce (BRO), and The National Archives (TNA). PRIMARY MANUSCRIPT SOURCES The National Archives SP 28—Commonwealth Exchequer Papers: SP 28/157–160 and 234, Kent, Various Dates; SP 28/162–170, London, Middlesex, and Metropolitan London, Various Dates; SP 28/192, Hampshire, Hertfordshire, Huntingdonshire; SP 28/193, Leicestershire, Lincolnshire, London, Middlesex 1642–1643; SP 28/197, Derbyshire— Kent, with Strays from Buckinghamshire, Lancashire, Lincolnshire, and Surrey, Various Dates. High-Collectors Records of the Commonwealth and Protectorate (Kent): 1. Upper Scray: Anthony Webb, TNA: E179/128/678; Joshua Pix, TNA: E179/128/679; William Catlett, TNA: E179/128/685; 2. Aylesford South: William Polehill, TNA: E179/128/681-2 and E179/249/20; 3. Aylesford North: Edward Whitton, TNA: E179/128/672; 4. Lower Scray: John Rabson, TNA: 179/128/680; 5. Shepway: Thomas Rooke, TNA: E179/249/16 and SP 28/158-60; 6. Sutton-at-Hone: Robert Joseph, TNA: SP 28/159 and 259. Land Tax Duplicates © The Editor(s) (if applicable) and The Author(s) 2018 359 S. Pierpoint, The Success of English Land Tax Administration 1643–1733, Palgrave Studies in the History of Finance, https://doi.org/10.1007/978-3-319-90260-9 360 BIBLIOGRAPHY Kent: E182/430 (1694–1697)-E182/436 (1731–1733); London and Middlesex: E182/594 (1689)-E182/604 (1733–1737); Bristol TNA: E182/837 (1689–1692)-E182/842 (1730–1734). E179 Database at TNA. http://www.nationalarchives.gov.uk/e179/, Various Material. KENT HISTORY AND LIBRARY CENTRE Kent Commissioners’ Resolves, KHLC: Q/C/Tc2. -
Magazine Tax Insight for Business Leaders
08 g Magazine Tax insight for business leaders The role of indirect tax in Finding a new mergers and acquisitions Africa’s new potential, and balance shifting challenges The rise of indirect tax Building deeper ties with the rest of the business Imprint Publisher: Ernst & Young EMEIA Tax Maagplatz 1, 8005 Zurich, Switzerland Marketing Director: Alfred Raucheisen Program Manager: Alexander Lorimer Program Support: Gabi Wichmann Content Advisor: Monica Kremer Online Manager: Mikael Enoksson Publishing House: Infel AG Militärstrasse 36, 8004 Zurich, Switzerland Publishing Director: Elmar zur Bonsen Editor-in-Chief: Rob Mitchell Editor: James Watson Creative Director: Guido Von Deschwanden Art Direction: Käthi Dübi Project Manager: Michèle Meissner Picture Editor: Diana Ulrich Printer: Rüesch Druck AG 9424 Rheineck, Switzerland All rights reserved. Contents of this publication may not be reproduced whole or in part without written consent of the copyright owner. A part of this issue will be distributed as an insert in the Financial Times across Europe, Middle East, India and Africa in June 2012. By Stephan Kuhn Editorial The growing global momentum toward indirect tax Dear Reader Indirect taxes are booming. As governments around the world continue to struggle with the fall-out from the fi nancial crisis, they are increasingly turning to increases in VAT, excises and other indirect taxes as the most straightforward ways of raising additional revenues. They are also using indirect taxes to infl uence behavior by taxing consumption of certain goods such as fuel, tobacco, snack food or alcohol. This highly dynamic indirect tax environment poses many challenges for businesses, particularly those that operate across borders. -
The Window Tax: a Case Study in Excess Burden†
Journal of Economic Perspectives—Volume 29, Number 1—Winter 2015—Pages 163–180 The Window Tax: A Case Study in Excess Burden† Wallace E. Oates and Robert M. Schwab “The adage ‘free as air’ has become obsolete by Act of Parliament. Neither air nor light have been free since the imposition of the window-tax. We are obliged to pay for what nature lavishly supplies to all, at so much per window per year; and the poor who cannot afford the expense are stinted in two of the most urgent necessities of life.” — Charles Dickens (1850, p. 461) he window tax provides a dramatic and transparent historical example of the potential distorting effects of taxation. Imposed in England in 1696, T the tax—a kind of predecessor of the modern property tax—was levied on dwellings with the tax liability based on the number of windows. The tax led to efforts to reduce tax bills through such measures as the boarding up of windows and the construction of houses with very few windows. Sometimes whole floors of houses were windowless. In spite of the pernicious health and aesthetic effects and despite widespread protests, the tax persisted for over a century and a half: it was finally repealed in 1851. Our purpose in this paper is threefold. First, we provide a brief history of the tax with a discussion of its rationale, its role in the British fiscal system, and its economic and political ramifications. Second, we have assembled a dataset from microfilms of local tax records during this period that indicate the numbers of ■ Wallace E. -
The Early Court of Queen Victoria
Digitized by tine Internet Arciiive in 2008 witii funding from IVIicrosoft Corporation littp://www.arcliive.org/details/earlycourtofqueeOOjerrricli THE EARLY COURT OF QUEEN VICTORIA THE EARLY COURT OF QUEEN VICTORIA BY CLARE JERROLD AUTHOR OF The Fair Ladies of Hampton Court" Etc LONDON EVELEIGH NASH 1912 5l y ^ PREFACE No apology need be made for this book, though perhaps a reason for publishing it may be given. In these pages I have endeavoured to show Queen Victoria in her natural setting during her youth, hoping thereby to present her as a really human person. For twenty-five years at least the tendency among those who write has been so to overwhelm the late Queen with adulation that the ordinary reader turns from the subject in disgust. We are not fit for perfection; we believe that perfection is only an ideal—one which would probably become insufferable were it to de- generate into actuality—and when biographers, whose line, it is true, has been more or less laid down for them, depict Queen Victoria without fault and possess- ing almost preternatural wisdom and virtue, then there must be danger of unpopularity for the great Queen. " As a child my loyalty was upset by the I will be good" story, and in my childish heart I despised the childish utterer of that sentence. The fault of this lay not in the fact that the little Princess made an impul- sive resolution, but in the further fact that that story has been used as an example for other children by all adults who know it. -
Financial Transaction Tax Oral and Written Evidence
EU ECONOMIC AND FINANCIAL AFFAIRS AND INTERNATIONAL TRADE SUB-COMMITTEE Financial Transaction Tax Oral and written evidence Contents The Alternate Investment Management Association Limited (AIMA) – Written evidence ....... 1 The Association of Private Client Investment Managers and Stockbrokers (APCIMS) – Written evidence ..................................................................................................................................... 13 Association for Financial Markets in Europe (AFME) – Written evidence ................................. 14 Association of British Insurers (ABI) – Written evidence .............................................................. 22 The Association of Corporate Treasurers (ACT) - Written evidence ....................................... 30 AVIVA PLC - Written evidence ............................................................................................................ 36 BlackRock - Written evidence .............................................................................................................. 43 British Bankers Association (BBA) - Written evidence ................................................................... 56 The British Land Company - Written evidence ................................................................................ 71 British Property Federation (BPF) - Written evidence ................................................................... 73 The Charity Tax Group - Written evidence .................................................................................... -
A Taxing Issue
Name: edHelper A Taxing Issue You may have noticed - whether you have bought music, candy, or clothing - that the price on the tag is not the price you pay. The item may be marked as 99 cents, but when you pay for it, the cost has risen to more than a dollar! You have been charged a sales tax. How much above one dollar you pay is determined by the location of the store where you made the purchase. Each state, county, and city or other municipal district sets its own percentage to collect for sales tax. The sales tax that is collected on each transaction is divided among the governing bodies. In other words, the state will collect part of the sales tax that you paid. The county will get a portion, and so will the city. Sales tax is just one type of tax that we are required to pay. A tax is money that a government collects from people and businesses. Tax money pays the wages of elected officials and other employees of local, state, and federal governments. It goes toward building new roads and repairing old ones. It goes toward maintaining state and national parks, programs to help the needy, public libraries, the public school system, prisons, and our military. Were you aware that every program our government creates is funded by our tax dollars? Nothing is truly free; someone pays the cost. Sometimes our government offers tax breaks - that is, a tax deduction granted in order to motivate businesses and individuals to behave in certain ways. -
Land Value Taxation Meeting the Principles of Transparency in 'Good
Land value taxation Meeting the principles of transparency in ‘Good Tax Design’ Vince MANGIONI, Australia Key words : Principles of good tax design SUMMARY Land value as a base for recurrent property taxation has presented a number of challenges in highly urbanized locations where land separate to improvements rarely transacts. The economists view that land being limited in supply makes it the most suitable and neutral base on which to assess the tax, is in contrast to the taxpayers perspective, due to the additional complexity in understanding how land value is determined. This paper is a review of improvements in the principles of ’good tax design’ in Australia. Data on objection rates to land values have been sourced from the NSW Department of Lands both pre and post the introduction of the 2005 reforms recommended by the NSW Ombudsman. This paper attempts to measure improvements in principles of ‘Good Tax Design’ via changes in objection rates to land values issued by the New South Wales Valuer-General, resulting from the provision of sales information to land tax payers from 2005. In conclusion a summary of improvements are provided as well as recommendations for refinements in the development of further measures needed in adding to taxpayer understanding of the valuation of land in highly urbanized locations. TS05G – Taxation, 5486 1/15 Vince MANGIONI Land value taxation - Meeting the principles of transparency in ‘Good Tax Design’ FIG Working Week 2012 Knowing to manage the territory, protect the environment, evaluate the cultural heritage Rome, Italy, 6-10 May 2012 Land value taxation Meeting the principle of transparency in ‘Good Tax Design’ Vince MANGIONI, Australia 1.