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