Taxation in Britain since 1660

The amount collected in taxation, the items which have been taxed, and the classes of people on whom the tax burden has fallen, have all changed greatly in the period from the Restoration to the present. This book considers how and why these changes took

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Also by Roy Douglas LAW FOR TECHNOLOGISTS HISTORY OF THE LIBERAL PARTY, 1895–1970 LAND, PEOPLE AND POLITICS: A History of the Land Question in the United Kingdom, 1878–1952 IN THE YEAR OF MUNICH THE ADVENT OF WAR, 1939–40 NEW ALLIANCES 1940–1 FROM WAR TO COLD WAR, 1942–48 WORLD CRISIS AND BRITISH DECLINE 1926–56 GREAT NATIONS STILL ENCHAINED: The Cartoonists’ Vision of Empire, 1848–1914 THE GREAT WAR 1914–1918: The Cartoonists’ Vision BETWEEN THE WARS 1919–1939: The Cartoonists’ Vision THE WORLD WAR, 1939–45: The Cartoonists’ Vision SURREY: The Rise of a Modern University

Taxation in Britain since 1660 Roy Douglas Emeritus Reader University of Surrey

First published in Great Britain 1999 by

MACMILLAN PRESS LTD Houndmills, Basingstoke, Hampshire RG21 6XS and London Companies and representatives throughout the world A catalogue record for this book is available from the British Library. ISBN 978-1-349-39912-3 ISBN 978-0-230-37526-0 (eBook) DOI 10.1057/9780230375260

First published in the United States of America 1999 by ST. MARTIN’S PRESS, INC., Scholarly and Reference Division, 175 Fifth Avenue, New York, N.Y. 10010 ISBN 978-0-312-22217-8 Library of Congress Cataloging-in-Publication Data Douglas, Roy. Taxation in Britain since 1600 / Roy Douglas. p. cm. Includes bibliographical references and index. ISBN 978-0-312-22217-8 (cloth) 1. Taxation—Great Britain—History. I. Title. HJ2603.D68 1999 336.2'00941—dc21

99–18160 CIP

© Roy Douglas 1999 Softcover reprint of the hardcover 1st edition 1999 978-0-333-67364-5

All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, 90 Tottenham Court Road, London W1P 0LP. Any person who does any unauthorised act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The author has asserted his right to be identified as the author of this work in accordance with the Copyright, Designs and Patents Act 1988. This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. 10 08

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Contents List of Figures

vii

Acknowledgements

viii

Chronology

ix

1

Restoration

1

2

Revolution and After

12

3

Eighteenth-Century Taxation

21

4

The French Wars and After

34

5

Mid-Century

46

6

Tithes and Local Taxation

60

7

Constructive Taxation

72

8

Turn of the Century

84

9

Radicalism

92

10

War and After

104

11

Between the Wars

113

12

The Second World War

124

13

Postwar Taxation

132

14

The Age of Confrontation

139

15

Overview

146

Notes

157

Bibliography

164

Index

169

v

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List of Figures Figure 1 BM E63/No. 4676. Playing ca