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This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.

Income tax --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Law and legislation --- History. --- Colonies. --- Taxation --- Colonies --- Law --- General and Others

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An overwhelmingly Arab-centric perspective dominates the West's understanding of Islam and leads to a view of this religion as exclusively Middle Eastern and monolithic. Teena Purohit presses for a reorientation that would conceptualize Islam instead as a heterogeneous religion that has found a variety of expressions in local contexts throughout history. The story she tells of an Ismaili community in colonial India illustrates how much more complex Muslim identity is, and always has been, than the media would have us believe. The Aga Khan Case focuses on a nineteenth-century court case in Bombay that influenced how religious identity was defined in India and subsequently the British Empire. The case arose when a group of Indians known as the Khojas refused to pay tithes to the Aga Khan, a Persian nobleman and hereditary spiritual leader of the Ismailis. The Khojas abided by both Hindu and Muslim customs and did not identify with a single religion prior to the court's ruling in 1866, when the judge declared them to be converts to Ismaili Islam beholden to the Aga Khan. In her analysis of the ginans, the religious texts of the Khojas that formed the basis of the judge's decision, Purohit reveals that the religious practices they describe are not derivations of a Middle Eastern Islam but manifestations of a local vernacular one. Purohit suggests that only when we understand Islam as inseparable from the specific cultural milieus in which it flourishes do we fully grasp the meaning of this global religion.

Ismailites --- Khojahs --- Religion and state --- Tithes (Islamic law) --- Islamic law --- State and religion --- State, The --- Nizārīs --- Ismailians --- Ismailis --- Assassins (Ismailites) --- Shīʻah --- Legal status, laws, etc. --- History --- Religious aspects --- Aga Khan --- Hasan Ali Shah, --- Aga Khan I, --- Trials, litigation, etc.

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Focusing on the way bishops in the eleventh century used the ecclesiastical tithe - church taxes - to develop or re-order ties of loyalty and dependence within their dioceses, this book offers a new perspective on episcopacy in medieval Germany and Italy. Using three broad case studies from the dioceses of Mainz, Salzburg and Lucca in Tuscany, John Eldevik places the social dynamics of collecting the church tithe within current debates about religious reform, social change and the so-called 'feudal revolution' in the eleventh century, and analyses a key economic institution, the medieval tithe, as a social and political phenomenon. By examining episcopal churches and their possessions not in institutional terms, but as social networks which bishops were obliged to negotiate and construct over time using legal, historiographical and interpersonal means, this comparative study casts fresh light on the history of early medieval society.

Tithes --- Episcopacy --- Patronage, Ecclesiastical. --- Church history --- Dîme --- Episcopat --- Patronage ecclésiastique --- Eglise --- History --- History. --- Histoire --- Patronage, Ecclesiastical --- Benefices, Ecclesiastical --- Bishops --- Church and state --- Temporal power --- Temporal power. --- Holy Roman Empire --- Church history. --- Dîme --- Patronage ecclésiastique --- Church finance --- Ecclesiastical law --- Fees, Ecclesiastical --- Finance, Personal --- Taxation --- Annates --- Church tax --- Income tax --- Ecclesiastical patronage --- Church polity --- Church property --- Clergy --- Collegiality of bishops --- Apostolic succession --- Christianity --- Law and legislation --- Religious aspects --- Collegiality --- Middle Ages, 600-1500 --- Arts and Humanities --- Tithes - Germany - History --- Episcopacy - History --- Church history - Middle Ages, 600-1500 --- Biens ecclésiastiques --- Impôt ecclésiastique --- Terres d'Église --- Bénéfices ecclésiastiques --- Église et État --- Saint Empire romain germanique --- Église catholique --- Moyen âge --- Biens ecclésiastiques --- Impôt ecclésiastique --- Terres d'Église --- Bénéfices ecclésiastiques --- Église et État --- Église catholique --- Moyen âge

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The Elizabethan settlement, and the Church of England that emerged from it, made way for a theological reformation, an institutional reformation, and a high political reformation. It was a reformation that changed history, birthed an Anglican communion, and would eventually launch new wars, new language, and even a new national identity. A People’s Reformation offers a fundamental reinterpretation of the English Reformation and the roots of the Church of England. Drawing on archival material from across the United States and Britain, Lucy Kaufman examines the growing influence of state authority and the slow building of a robust state church from the bottom up in post-Reformation England. Situating the people of England at the heart of this story, the book argues that while the Reformation shaped everyday lives, it was also profoundly shaped by them in turn. England became a Protestant nation not in spite of its people but through their active social, political, and religious participation in creating a new church in England.A People’s Reformation explores this world from the pews, reimagining the lived experience and fierce negotiation of church and state in the parishes of Elizabethan England. It places ordinary people at the centre of the local, cultural, and political history of the Reformation and its remarkable, transformative effect on the world.

Church and state --- Reformation --- History --- Anglican. --- Book. --- Catholicism. --- Common. --- Easter. --- Elizabeth. --- England. --- Henry VIII. --- London. --- Norwich. --- Parliament. --- Prayer. --- Presbyterian. --- Protestant. --- Protestantism. --- Tudor. --- Yorkshire. --- accounts. --- agrarian. --- architecture. --- archival. --- archives. --- churchwarden. --- class. --- clergy. --- clerical. --- communion. --- community. --- culture. --- economics. --- eucharist. --- everyday. --- formation. --- gender. --- history. --- laity. --- layman. --- life. --- material. --- microeconomics. --- nonconformist. --- officeholding. --- penance. --- pews. --- politics. --- poor. --- popular. --- power. --- recusant. --- relief. --- sacrament. --- sermon. --- social. --- sociology. --- state. --- studies. --- surveillance. --- taxation. --- tithes. --- urban. --- visitation.

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Les historiens en conviennent volontiers : la dîme fut l’une des principales institutions de l’Occident médiéval et moderne, quand bien même on la réduirait à un simple impôt ecclésiastique. Elle occupe pourtant une place négligeable dans l’historiographie des dernières décennies. Or quel fut son rôle véritable dans l’évolution des structures économiques et sociales de l’Europe occidentale ? La question est neuve, et lourde d’enjeux fondamentaux. Il s’agit notamment d’évaluer l’impact relatif des prélèvements fonciers, fiscaux et décimaux sur les populations assujetties. Plus encore, il est nécessaire de comprendre les rapports entre la dîme et des phénomènes aussi essentiels que la seigneurie, le fief, la paroisse ou la communauté d’habitants. Pour ce faire, il fallait mieux connaître les conditions concrètes de son prélèvement et de sa redistribution. Les contributions rassemblées dans ce volume mettent en évidence une variété des formes qui n’avaient jamais été prises en compte. Elles soulignent la fonction cruciale du prélèvement décimal dans l’organisation des rapports sociaux à l’échelle locale, régionale et européenne.

History of Europe --- anno 1500-1799 --- anno 1200-1499 --- Tithes --- Taxation --- Dîme --- Congresses --- History --- Congrès --- Histoire --- Europe --- Economic conditions --- Conditions économiques --- --Moyen âge, --- Temps modernes, --- Colloque --- --2008 --- --Valence-sur-Baïse --- --actes --- --Dîme --- Actes de congrès --- Europe de l'Ouest --- Conditions sociales --- AA / International- internationaal --- 331.161.2 --- Geschiedenis van de belastingen. --- Dîme --- Congrès --- Conditions économiques --- Actes de congrès. --- Congresses. --- Geschiedenis van de belastingen --- Histoire. --- Actes de congrès. --- --AA / International- internationaal --- Moyen âge, 476-1492 --- Temps modernes, 1492-1789 --- Valence-sur-Baïse --- Medieval & Renaissance Studies --- dîme --- institution --- époque moderne --- seigneurie