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- W2035574776 abstract "Abstract Based primarily on an extensive survey of death duty papers in the Public Record Office, this article shows how works of art were taxed - or not - over the course of the long nineteenth century. It sheds light on the theory and practice of capital taxation, and the special treatment accorded works of art, especially when attached to landed estates. It also shows how towards the end of the period government negotiated the countervailing pressures both to professionalize the valuation and assessment of works of art and to protect the ‘national heritage’ in art from sale and export." @default.
- W2035574776 created "2016-06-24" @default.
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- W2035574776 date "2001-08-01" @default.
- W2035574776 modified "2023-09-26" @default.
- W2035574776 title "Art, death and taxes: the taxation of works of art in Britain, 1796–1914" @default.
- W2035574776 doi "https://doi.org/10.1111/1468-2281.00128" @default.
- W2035574776 hasPublicationYear "2001" @default.
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