The Influence of Historical Tax Law Developments on Anglo-American Law and Politics

  title={The Influence of Historical Tax Law Developments on Anglo-American Law and Politics},
  author={Arthur J. Cockfield and J. Mayles},
  journal={Law & Politics eJournal},
  • Arthur J. Cockfield, J. Mayles
  • Published 2013
  • Sociology
  • Law & Politics eJournal
  • This article highlights the influence of historical Anglo-American tax law developments on the formation of new political institutions and laws. In critical periods of English and U.S. history, individuals rebelled against arbitrary royal taxes. In turn, they demanded new tax laws that became embedded in documents from the Magna Carta to the English Bill of Rights to the Declaration of Independence that promoted democratic constraints on the use of state power to assess and collect taxes. Over… CONTINUE READING
    2 Citations


    3, c. 59; The Revenue Act, 1767, 7 Geo. 3 c. 46, §1; The Comissioners of Customs Act
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    9 DEBATES OF THE HOUSE OF COMMONS, supra note 146
      Constitution is first a tax document, a pro-tax document, written by nationalists to allow the federal government to tax people and things directly without going through the states
        Due Process of Law in Magna Carta
        • 8
        For a discussion of the interactive relationship between law and norms, see Lawrence M
          For discussion, see Arthur Cockfield, Income Taxes and Individual Liberty: A Lockean Perspective on Radical Consumption Tax Reform
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          Grand Committee on the King's Revenue, in 9 DEBATES OF THE HOUSE OF COMMONS, FROM THE YEAR 1667 TO THE YEAR 1694
            McIlwain, supra note 205 (discussing how the Magna Carta influenced how the barons' viewed their relationship with the King)
              Most important of all is the insight which the events of fiscal history provide into the laws of social being and becoming and into the driving forces of the fate of nations
              • See SCHUMPETER
              Note that Locke used the term "propriety" to mean an expanded notion of property, when compared to its contemporary meaning, to include notions of liberty and the right to security of person