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

@inproceedings{Cockfield2013TheIO,
  title={The Influence of Historical Tax Law Developments on Anglo-American Law and Politics},
  author={Arthur J. Cockfield and Jonah Mayles},
  year={2013}
}
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