Railways and the Mid-Victorian Income Tax

Rapid expansion of railways and the formulation of modern income taxes were largely concurrent. However, while the railways were forging a national identity that outgrew their local origins, the income tax continued to rely on essentially local administration, based on principles rooted mainly in the 18th century. It was ill-equipped to deal with the response to tax law of new multi-parish corporate forms. Problems presented by the railways and the system of information gathering and compliance technique needed to monitor enforcement necessitated a broadening of perspective and capacity of central government in this sphere. This article offers the South Yorkshire Railway Company as a telling insight into what was happening regarding taxation and the interactive negotiations between the railways and the State concerning the centralization of their tax affairs

Administration (probate law · Business · Economic policy · Economics · Economy · Enforcement · Government (linguistics · Income tax · Market economy · Negotiation · Political science · State (computer science · Historical Economic and Social Studies · Law · Scottish History and National Identity

• Training in Citizenship”

  Open Access•Assaf Likhovski•Law & Social Inquiry•2007

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