イギリスにおけるExcise(内国消費税)の生成

概要

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In this essay an attempt will be made to understand the process of the development of Excise in England from the meeting of the Long Parliament to the Treaty of Utrecht. This period marks the transition between two different systems of finance, those of the early seventeenth and of the eighteenth centuries. At first, I am going to account for the role which Excise played in the general history of the public finance in this period, and throw light upon it's bourgeois character, by analyzing the problems following: 1) The decay of Fiscal Feudalism and the establishment of Excise. 2) The disappearance of Paternalism of Absolute Monarchy and the taxation of the poor. 3) Relation of industrial monopolies in the Early Stuarts period and Excise. 4) The collapse of the financial system founded on the distinction of ordinary and extraordinary revenue and the establishment of the system of public debt. Next, inquiring into the true state of the complex correlation of mercantile economic and financial policy, I try to search after some conditions on which Excise was set up, and then examine the social and economic influences of Excise duties.
社会経済史学会の論文
1967-09-25