争取废除对“思想原料”征税

L. Oats, P. Sadler
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引用次数: 6

摘要

当1712年首次引入时,整个18世纪,报纸的印花税主要是作为一种增加收入的措施,作为审查制度的附属品,但不是无意的副产品(Sadler & Oats, 2002)。在19世纪,印花税被认为是一种“知识税”,而且越来越多的人批评印花税是一种公开的审查制度。19世纪30年代,一场废除税收的运动导致了1836年的妥协,以每半张报纸的税收从4英镑大幅减少到1英镑的形式出现。印花税最终在1855年被废除,主要是由于“报纸废除邮票委员会”的活动,这是一场与19世纪30年代不同的运动。本文考察了这第二次废除运动,它采用了不同寻常的策略来追求废除税收。它表明,在确保废除一项功能失调的税收方面,社会改革者与商业利益之间存在紧张关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Securing the Repeal of a Tax on the ‘raw material of thought’
Abstract When first introduced in 1712, and throughout the eighteenth century, the stamp duty on newspapers was primarily intended as a revenue raising measure with censorship as a subsidiary, but not unintended, by-product (Sadler & Oats, 2002). In the nineteenth century the stamp duty became known, more justifiably, as a ‘tax on knowledge’ and it was increasingly criticised as being an overt form of censorship. A campaign in the 1830s to have the tax repealed resulted in a compromise, in 1836, in the form of a significant reduction in the duty from 4d to 1d per half sheet of newspaper. The stamp duty was eventually repealed in 1855, largely as a result of the activities of ‘The Newspaper Stamp Abolition Committee’, a campaign run on different lines to that of the 1830s. This paper examines this second abolition campaign, which adopted unusual tactics in pursuit of the repeal of the tax. It demonstrates the tensions between social reformers and business interests in securing the repeal of a dysfunctional tax.
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