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

Frecknall-Hughes, Jane

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
• Electronic ISSN: 1448-2398
• 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