Introduction

Henry Sless ()
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Henry Sless: University of Reading

Chapter Chapter 1 in 110 Years of Taxation from Pitt to Lloyd George, 2023, pp 1-8 from Springer

Abstract: Abstract My book covers a unique multi-disciplinary analysis of images of taxation, specifically cartoons, from Pitt’s introduction of income tax in 1799 through to Lloyd George’s Peoples Budget of 1909. The emphasis is on the use of cartoons as a primary source of historical evidence. My method of analysis includes a tax thematic summary which is organised according to the tax process from policy to implementation. This is then further categorised to reveal how the Victorian middle and upper classes lived their lives using icons of Victorian pastimes to comment on the impact of taxation issues. I introduce a PEARL methodology to enable a detailed hermeneutic interpretation reflecting the views of the publisher, the editor, the artist, the reader, and any legal limitations on the composition of the cartoon itself. The structure of the book comprises five research chapters, covering four specific taxes (Income tax, Indirect tax, Estate tax, and Free trade/tariff protectionism). There is one additional chapter that covers the politics of personality. The research chapters are supported by two chapters that provide a summary context for the period from both a fiscal and visual satire perspective. Embedded in the research is a comparison between US cartoons and UK cartoons of the same period.

Keywords: Fiscal history; Cultural history; Fiscal iconography; Digital database; PEARL analysis (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-39218-4_1

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DOI: 10.1007/978-3-031-39218-4_1

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