Estate Taxes

Henry Sless ()
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Henry Sless: University of Reading

Chapter Chapter 7 in 110 Years of Taxation from Pitt to Lloyd George, 2023, pp 155-191 from Springer

Abstract: Abstract The chapter deals almost exclusively with Harcourt’s 1894 budget which first introduced graduated estate taxes in Britain. The contentious nature of the budget proposals provoked continuous cartoon coverage in all the major periodicals during the passage of the bill through parliament. The coverage also included those newspapers who had introduced editorial cartoons (Pall Mall Gazette and Western Mail). Death duty icons played on visual puns on death itself—the grim reaper, ghosts, classical references to taking the dead across the river Styx, invoking Shakespearean characters such as Hamlet (Yorick’s skull), tombs. Liberal leaning periodicals (e.g., Pall Mall Gazette, Picture Politics, Judy) attacked the privileges of the landed aristocracy. Frequent juxtaposition was employed—the use of placards borrowed from the political campaigning sphere added to the sense of iron in conveying the cartoonists’ messaging.

Keywords: 1894 budget; Iconography of death; UK estate tax; US estate tax (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_7

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DOI: 10.1007/978-3-031-39218-4_7

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