The determinants of the forms of income tax legislation 1907-65 : their ascertainment and importance
In 1907, income tax was unequivocally declared permanent; and, in 1965, the introduction of corporation tax affected the scope of that tax. This thesis investigates the forms of income tax legislation between those dates with the aim of ascertaining the determinants of those forms and assessing thei...
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University of Exeter
2017
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Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.744003 |