Indirect Taxes

Henry Sless ()
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Henry Sless: University of Reading

Chapter Chapter 5 in 110 Years of Taxation from Pitt to Lloyd George, 2023, pp 97-129 from Springer

Abstract: Abstract The period saw the gradual reduction/elimination of indirect taxes post the repeal of the Corn Laws in 1846 in favour of a free trade policy (i.e., no tariffs). Periods of war saw temporary increase in some indirect taxes (notably sugar and malt). There were also attempts to introduce new indirect taxes (match tax, carriage taxes) some of which were unsuccessful. The 1894 budget saw the Tory leaning Moonshine attempt to deflect the impact of the graduated estate tax on their natural supporters, the landowning aristocracy, by appealing to a wider middle-class audience in its attack on the proposed increases in beer/spirit duties. Representations of indirect taxes relied typically on the visualisation of the commodity itself. The trend in iconography mirrored that of income taxes, in that the imps/monsters of the Georgian period were replaced by more genteel humour relying on word puns. Casks were the main icon used to depict malt and sugar taxes. Malt tax was also regularly depicted with a barrel marked XXX (a type of British lager).

Keywords: Imps; Sugar; Malt tax; Window tax; Match tax; Carriage tax; UK indirect tax; US indirect tax (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/978-3-031-39218-4_5

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