制度税收的一个有效模式:19世纪英国的疯人院。

IF 0.6 3区 历史学 Q1 HISTORY
Chantal Stebbings
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引用次数: 1

摘要

根据19世纪的议会法案,强制建立大型公共精神病院,以解决精神病人数量的急剧增加,这在法律和实践上对他们在税法中的地位提出了挑战。由于其治疗和保管的目标,这些新机构需要广泛的土地财产和非常具体的管理制度,其财政后果可能破坏这些目标。本文考察和分析了税收制度适用于这些避难所的性质和法律程序,得出结论认为它构成了一种罕见而有效的制度税收模式。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An effective model of institutional taxation: lunatic asylums in nineteenth-century England.

The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation.

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来源期刊
CiteScore
0.70
自引率
0.00%
发文量
20
期刊介绍: The Journal of Legal History, founded in 1980, is the only British journal concerned solely with legal history. It publishes articles in English on the sources and development of the common law, both in the British Isles and overseas, on the history of the laws of Ireland, Scotland, and Wales, and on Roman Law and the European legal tradition. There is a section for shorter research notes, review-articles, and a wide-ranging section of reviews of recent literature.
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