Taxation and the promotion of human happiness : an essay

by George Warde Norman (Emeritus Professor of Economics, University of Durham, UK) ; edited by D.P. O'Brien ; with John Creedy

George Warde Norman was a Director of the Bank of England from 1821 to 1872, a key figure behind the Bank Charter Act of 1844, and one of the founders of the Political Economy Club. In 1821 G.W. Norman began an essay on taxation as part of the utilitarian programme. His vision was for increased human happiness through a wholesale reform of the revenue system founded upon direct taxation in the form of a comprehensive property tax. He continued to work on the essay over many years, never losing his faith in the utilitarian ideal or his belief in the property tax solution as the key to fiscal happiness. This book represents G.W. Norman's final thoughts, themselves a manifestation of a significant element in the development of 19th century policy and institutions. This edition of a hitherto unknown work demonstrates the importance of utilitarianism to liberal thinking on taxation. As such, this unique book will appeal to specialists in the history of economic thought and to historians, especially those with an interest in the history of public finance, an area in which G.W. Norman's contribution has been almost entirely overlooked. Providing a new and previously unexploited source, it should also prove to be a fascinating read for postgraduates working in these fields

MoreLess

Year of publication:	2009
Authors:	Norman, George Warde
Other Persons:	O'Brien, Denis Patrick (ed.) ; Creedy, John (ed.)
Institutions:	Edward Elgar Publishing (publisher)
Publisher:	Cheltenham, UK : Edward Elgar Publishing
Subject:	Steuertheorie \| Theory of taxation \| Steuerinzidenz \| Tax incidence \| Steuereinnahmen \| Tax revenue \| Steuergerechtigkeit \| Tax fairness \| Zufriedenheit \| Satisfaction \| Wirtschaftsgeschichte \| Economic history \| Theorie \| Theory \| Steuerpolitik \| Utilitarismus

Online Resource

Check full text access |

More access options

doi.org

Check Google Scholar

In libraries world-wide (WorldCat)

In German libraries (KVK)

subito order

I need help

Extent:	1 Online-Ressource (xlii, 209 pages)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Includes bibliographical references (pages xli-xlii) and index Contents: Preface -- Introduction -- Part I: Introduction -- 1. Political economy and taxation -- 2. Advantages of taxation -- Part II: Qualities of taxation -- 3. Taxes and other sources of revenue -- 4. Computability -- 5. Simplicity -- 6. Frugality in collection -- 7. Constancy -- 8. Divisibility -- 9. Popularity -- 10. Noninterference -- 11. Equality -- 12. Uncorruptiveness -- 13. Unvexatiousness -- 14. Unevasibility -- Part III: Review of existing or supposed taxes -- 15. Motive influencing the framers of taxes -- 16. General observations on indirect taxes -- 17. Custom house duties -- 18. The excise monopolies -- 19. Taxes on particular classes or persons -- 20. Direct taxes on objects of luxury -- 21. Taxes on travelling and the conveyance of intelligence -- 22. Taxes on justice -- 23. Taxes on the transfer of property, on knowledge, on prudence, on ingenuity, and on health -- 24. Taxes on rent, tythe, land tax -- 25. Continuation of taxes on rent, poor rate, house and window tax -- 26. The poll-tax -- 27. Legacy duty and stamp duty on probates of wills -- 28. The assessed taxes and stamp duties -- 29. Turnpike and bridge tolls, barrières and harbour and light dues -- 30. Taxes on vices -- 31. The income tax in England -- 32. An improved property tax -- 33. Proposals for reform -- Index.
ISBN:	978-1-0353-0571-1 ; 978-1-84844-485-0
Other identifiers:	10.4337/9781035305711 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014474056