Isbn: 9781331370413 - the taxation of capital (classic reprint) (3 resultados)

PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000.

PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000.

Paperback. Condición: New. Print on Demand. This book delves into the origins and evolution of death duties, a significant form of taxation that has been employed by various societies throughout history. The author traces the roots of these duties back to ancient Egypt, Rome, and the Middle Ages, exploring their development in England as separate impositions on land and movable property. The book examines the Anglo-Saxon customs of heregeatwe and mortuary, as well as the influence of the Church in regulating the transfer of personal property upon death. It discusses the introduction of a formal tax system in England in 1694 and traces the subsequent expansion and refinement of the death duties over centuries. The author analyzes the economic theories and justifications that underpin these taxes, including the privilege theory, faculty theory, and sequence of inheritance theory. By examining the historical and theoretical foundations of death duties, this book provides valuable insights into the role of taxation in shaping the distribution of wealth and the relationship between the individual and the state. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. …