Record Details


Field	Value

Title	The Progressivity Of The First Income Tax In The United Kingdom: Data From 1799/1800 And 1815/1816

Creator	Gelardi, Alexander

Description	William Pitt the Younger’s government introduced a national income tax in the United Kingdom in 1799 to help pay for the war against France. When the war ended, income tax was repealed. The tax was unpopular from the beginning and was regarded as being unfair. Progressivity is generally regarded as being a measure of equity. This research looks at the progressivity at the beginning and end of the first UK income tax. Both the Suits and Kakwani indices are used to measure the level of progressivity. It was found that at the beginning the tax was very progressive for taxpayers. However, by the time it was repealed it, the level of progressivity was much reduced.

Publisher	Archives of Business Research

Contributor	—

Date	2016-02-21

Type	info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article

Format	application/pdf

Identifier	http://www.scholarpublishing.org/index.php/ABR/article/view/1743 10.14738/abr.41.1743

Source	Archives of Business Research; Vol 4, No 1 (2016): Archives of Business Research 2054-7404 10.14738/abr.41.2016

Language	eng

Relation	http://www.scholarpublishing.org/index.php/ABR/article/view/1743/1019

Rights	Copyright (c) 2016 Archives of Business Research

Since 2014