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Historical Research into the Tax Policy of British Imperial Finance

大英帝国财政税收政策的历史研究

基本信息

批准号：
62530041
负责人：
YOSHIOKA Akihiko
金额：
$ 0.9万
依托单位：
TOHOKU UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1987
资助国家：
日本
起止时间：
1987 至 1988
项目状态：
已结题

项目摘要

The results of my research are as following: (1) the Revenue of British Public Firnancl turned from inderect tax to birest tax at the begining of the 20th. Century. (2) While consewatives intended to "widen the basis of taxation", Liberals wanted to differentiate and graduate the income tax and death duty. (3)So-colled "People's Budget" (1909/10) decided the taxing policy of British empere. (1) On the income tax, differentiation was carried out in 1907, and graduation in the form of super tax in 1910. Both of which modified the "collection at the source" the characteristics of British income tax. (2) On the death duty the graduation was intensified. (3) On the lisence duty a kind of graduation was carried out. (4) the land value duty failed because of the deffieuty of land valuation. (4) Thus, World War I was financed by the revenue of direct taxes.

笔者的研究结果如下：（1）20世纪初，英国公共财政收入由间接税改为间接税。世纪。 (2) 保守党打算“扩大税收基础”，而自由党则希望对所得税和死亡税进行区分和分级。 (3)所谓的《人民预算》(1909/10)决定了英国皇帝的税收政策。 (1)在所得税上，1907年实行差别化，1910年以附加税的形式分级。两者都改变了英国所得税“源头征收”的特点。（二）在死亡责任上强化分级。 (3)在执照职责上实行了一种毕业。（四）因土地估价不达标而未缴纳土地估价税的。 (4) 因此，第一次世界大战的资金来源是直接税收。