D'Maris Coffman

(Author)

Excise Taxation and the Origins of Public Debt (2013)Hardcover - 2013, 31 October 2013

Excise Taxation and the Origins of Public Debt (2013)
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Part of Series
Palgrave Studies in the History of Finance
Print Length
246 pages
Language
English
Publisher
Palgrave MacMillan
Date Published
31 Oct 2013
ISBN-10
1137371544
ISBN-13
9781137371546

Description

This book offers a wholesale reinterpretation of both the introduction of excise taxation in Great Britain in the 1640s and the genesis of the Financial Revolution of the 1690s. By analysing hitherto unpublished manuscript and print sources, D'Maris Coffman resolves divergent accounts of these constitutionally problematic but fiscally significant new taxes. Parliament's success at imposing on a deeply divided kingdom an extra-legal species of indirect taxation, which hitherto had been a constitutional anathema and a political impossibility, remains one of the most striking features of the period. A fresh reading of William Petty's Treatise on Taxes illustrates the development of an indigenous discourse in defence of the tax state. By highlighting the importance of fiscal innovation during the Civil Wars and Interregnum for the development of the fiscal state in Britain, this study challenges 'stylised facts' about the economic significance of 1688/89. The final chapter delivers new insight into why the eighteenth-century British public accepted both unprecedented levels of government borrowing and one of the heaviest tax burdens in Western Europe. Coffman reveals how a 'new financial history, ' rooted in closely contextualised studies, can contribute to current debates about sustainable levels of taxation and to fundamental questions of economic theory

Product Details

Author:
D'Maris Coffman
Book Edition:
2013
Book Format:
Hardcover
Country of Origin:
US
Date Published:
31 October 2013
Dimensions:
21.84 x 14.48 x 2.29 cm
Genre:
Historical
ISBN-10:
1137371544
ISBN-13:
9781137371546
Language:
English
Location:
London
Pages:
246
Weight:
476.27 gm

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