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Locke, Hume and Johnson and the continuing relevance of tax history

Frecknall-Hughes, Jane

Authors



Abstract

This paper examines the relevance of the tax theories of John Locke and David Hume in the context of a new country (say, an independent Scotland) being faced with a change of tax system. It shows that events of the past have a continuing resonance in a modern context in respect of establishing a sound theoretical underpinning for a tax system, which then provides a broad, over-arching framework for the development of taxes which align with it. This is then demonstrated by showing how Samuel Johnson used Locke’s theory to defend keeping the American colonies as part of Great Britain.

Citation

Frecknall-Hughes, J. (2014). Locke, Hume and Johnson and the continuing relevance of tax history. eJournal of Tax Research, 12(1), 87-103

Journal Article Type Article
Acceptance Date Dec 1, 2013
Online Publication Date Jun 30, 2014
Publication Date Jun 30, 2014
Deposit Date Jan 16, 2018
Journal eJournal of Tax Research
Peer Reviewed Peer Reviewed
Volume 12
Issue 1
Pages 87-103
Public URL https://nottingham-repository.worktribe.com/output/1119509
Publisher URL https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR_Vol12-No1_2014-The-Continuing-Relevance-of-Tax-History-pg-87.pdf

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