The importance of direct taxation to the Fiscal-military state in Early Modern Britain

Pierpoint Stephen John

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The importance of direct taxation to the Fiscal-military state in Early Modern Britain

机译：直接税对近代英国财政军事国家的重要性

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Two taxes, introduced in 1643, became cornerstones of early modern English supply. Whereas that bureaucratic indirect tax, the excise, seems a natural part of a centralised and institutional Fiscal-military state, the Assessment appears mired in ancient practice. Yet this new tax was far heavier and more successful than any predecessor. This study attempts to explain that success, which continued as the eighteenth-century Land Tax, and proposes it was founded on well-designed administrative process and routine, engineered to tap rent-flows from an increasingly commercialised real estate sector. It was facilitated by effective and well-established local governors who had appropriate authority, capabilities and experience to operate that process, not always perfectly or fairly, but remarkably effectively for the state's purposes. Members of Parliament bore a significant administrative burden as centre came to locality in a most direct way to ensure national coordination and shared ownership of fiscal success between London and locality. (C) 2017 Elsevier B.V. All rights reserved.

机译：1643年开始征收的两种税种，成为早期现代英语供应的基石。尽管这种官僚的间接税，即消费税，似乎是中央集权的体制性军事军事国家的自然组成部分，但评估似乎陷入了古老的实践之中。然而，这项新税收比任何前任都重得多，也更成功。这项研究试图解释这种成功，这种成功一直延续到18世纪的土地税，并提出它是建立在精心设计的行政程序和例行程序的基础上的，旨在从日益商业化的房地产部门汲取租金流。有力的，行之有效的地方州长为该过程提供了便利，他们具有适当的权限，能力和经验来执行该流程，但并非总是完美或公平，但对于州的目的却非常有效。由于中心以最直接的方式来到当地，以确保伦敦和当地之间的国家协调和财政成功的共有，议会议员承受着巨大的行政负担。（C）2017 Elsevier B.V.保留所有权利。

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《Structural change and economic dynamics》 |2017年第6期|13-28|共16页
作者
Pierpoint Stephen John;
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Univ Cambridge, Homerton Coll, Hills Rd, Cambridge CB2 8PH, England;

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正文语种 eng
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关键词
Fiscal-military state; Fiscal innovation; Direct taxation; Early Modern Britain;

机译：军国;财政创新;直接税收;近代英国;

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The importance of direct taxation to the Fiscal-military state in Early Modern Britain

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