Hardback
Taxation and the Promotion of Human Happiness
An Essay by George Warde Norman
9781848444850 Edward Elgar Publishing
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.
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Critical Acclaim
Contents
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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.
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.
Critical Acclaim
‘. . . the book is an interesting take on the role and purpose of taxation. . .’
– Sheila Killian, Tax Justice Focus
‘. . . Denis O’Brien has provided us with a gem of a book, aided by his long-standing acquaintance and knowledge of this fascinating Norman tax manuscript. . . In short, this book cannot be ignored by those interested in the history and nature of tax reform.’
– Peter Groenewegen, History of Economics Review
– Sheila Killian, Tax Justice Focus
‘. . . Denis O’Brien has provided us with a gem of a book, aided by his long-standing acquaintance and knowledge of this fascinating Norman tax manuscript. . . In short, this book cannot be ignored by those interested in the history and nature of tax reform.’
– Peter Groenewegen, History of Economics Review
Contents
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
