The Resource Collection and administration of taxes during the reign of King George III: the example of Jane Austen's brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816

Collection and administration of taxes during the reign of King George III: the example of Jane Austen's brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816

Label
Collection and administration of taxes during the reign of King George III: the example of Jane Austen's brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816
Title
Collection and administration of taxes during the reign of King George III: the example of Jane Austen's brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816
Creator
Subject
Language
eng
Summary
This article investigates the system of collection of land tax during the reign of King George III (including the Regency period of 1811-1820) with particular reference to the role of Receiver-General. During this period the system of collection of land tax underwent fundamental reform and land tax itself ended as a significant source of revenue in England. There were many reasons for these changes including the difficulties which were inherent in obtaining accurate land valuations, the corruption which existed in the system of appointment of Land Tax Commissioners and Receivers-General and the introduction of income tax and deduction from income of this tax at source. This article demonstrates that it was during this period that tax administration was fundamentally reformed and that it was these reforms which began the development of the UK's modern tax administration and civil service. The author uses the example of Henry Austen, brother of Jane Austen, to illustrate the flaws and difficulties in the system of tax collection as he was Receiver-General of taxes for Oxfordshire from 1813 to 1816. Henry's period of office as Receiver-General ceased only due to his own bankruptcy, which was caused in large part by his lending out collected taxes without adequate security
Citation source
In: British tax review. - London. - (2019), no. 5 ; p. 651-670
http://library.link/vocab/creatorName
Martin, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • history of taxation
  • collection of tax
  • land tax
  • tax authorities
  • tax reform
  • income tax
Label
Collection and administration of taxes during the reign of King George III: the example of Jane Austen's brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816
Instantiates
Publication
Label
Collection and administration of taxes during the reign of King George III: the example of Jane Austen's brother, Henry, Receiver-General of Taxes for Oxfordshire 1813-1816
Publication

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