Preface

Summary

This book (like my last) is borne out of a certain frustration in not being able to find quick but precise answers to what I feel are some basic questions regarding income taxation. When faced with the prospect of a fixed base at Cambridge for the remainder of my working life I decided it best to take the time to delve into history far enough and in just sufficient depth to secure answers to my questions. Academically, I view myself as predominantly a person with a certain expertise in comparative income tax law and, as a result of my background and experience, with a particular focus on common law jurisdictions, i.e. Britain and its former colonies. A common issue I have faced in these jurisdictions is a certain lack of or gap in understanding as to the origins, particularly the ultimate origins, of their income tax laws. As these origins derive from Britain, Cambridge seems an appropriate place from which to pursue this sort of study.

The primary purpose of this study is to seek answers to my questions and, to some extent, fill the gap as to the origins of common law income taxes. In this way I hope this study is relevant for students of the income tax in all common law jurisdictions. My intention has always been to take this study through to the end of the Second Millennium, covering all countries whose income tax may be said to be of the British family or origin.