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• W3125281706 abstract "This is a comparative history of the definition of income in British, British-colonial and American tax legislation from the eighteenth century to the early twentieth century. The article argues that the 200-year history of the legislative definition of income can be divided into three distinct stages. At each stage the definition of income was based on a paradigmatic source of income (land, trade/business, labour). The article also suggests that the definition of income at each of the stages reflected a certain conception of social hierarchy. The paradigmatic source at each stage was the item of income that was seen as typical of the class or group of people that dominated society. The definition of income was thus a social map, a map of who was included and who was excluded in certain societies at certain times. MODERN income taxation was born more than 200 years ago, but there are still many aspects of its history that are not well known. Income tax history is dominated by economic and political histories that focus on general questions such as the introduction of income taxation or its incidence. There are few works that study the legal and intellectual history of the more technical aspects of income tax law, for example the way key legal terms were defined or the growth of major distinctions, such as the distinction between income and capital gains or between active and passive income. Rarer still have been the attempts to uncover what Martin Daunton has referred to as the “cultural, political and ideological assumptions—often unarticulated and ill-defined” on which tax definitions are based. Debates about taxation are often morality plays. They are populated by a gallery of characters who change their nature as the play progresses: the spendthrift (or bankrupt) landowner, the caring (or bloodsucking) industrialist, the parsimonious (or prodigal) labourer, the poor orphan and widow. Tax definitions also echo these themes, yet the impact of cultural assumptions about the nature of society and its structure on tax definitions has not been studied. In addition the few existing studies that" @default.
• W3125281706 created "2021-02-01" @default.
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• W3125281706 date "2005-01-01" @default.
• W3125281706 modified "2023-09-26" @default.
• W3125281706 title "A Map of Society: Defining Income in British, British-Colonial and American Tax Legislation" @default.
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