Interpretations of David Ricardo's (and Adam Smith's) tax theory are presently dominated by an Anglo-Saxon perspective … historical precedents of a theory. This has given the impetus to the author of this study to review the historical antecedents of … a tax theory. Smith and Ricardo's school dealt with labour theory, the relation of tax burden and income types …

Interpretations of David Ricardo's (and Adam Smith's) tax theory are presently dominated by an Anglo-Saxon perspective … historical precedents of a theory. This has given the impetus to the author of this study to review the historical antecedents of … a tax theory. Smith and Ricardo’s school dealt with labour theory, the relation of tax burden and income types …