1988 Fiscal Year Final Research Report Summary
Historical Research into the Tax Policy of British Imperial Finance
| Project/Area Number |
62530041
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Economic history
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| Research Institution | TOHOKU UNIVERSITY |
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Principal Investigator |
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| Project Period (FY) |
1987 – 1988
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| Keywords | British Imperial Finance / revenue of direct tax / 所得税 |
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| Research Abstract |
The results of my research are as following: (1) the Revenue of British Public Firnancl turned from inderect tax to birest tax at the begining of the 20th. Century. (2) While consewatives intended to "widen the basis of taxation", Liberals wanted to differentiate and graduate the income tax and death duty. (3)So-colled "People's Budget" (1909/10) decided the taxing policy of British empere. (1) On the income tax, differentiation was carried out in 1907, and graduation in the form of super tax in 1910. Both of which modified the "collection at the source" the characteristics of British income tax. (2) On the death duty the graduation was intensified. (3) On the lisence duty a kind of graduation was carried out. (4) the land value duty failed because of the deffieuty of land valuation. (4) Thus, World War I was financed by the revenue of direct taxes.
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