摘要：This book is the first of two instalments in a monumental project: tracing the historical
origins and development of the income tax in about 60 countries whose income
tax systems can be said to be based on the British system. The author is a tax academic
in the Faculty of Law at Cambridge University, England. The first instalment
of Harris’s study examines the origins and early development of the income tax in
Britain and some of its colonies to 1820; the second instalment will focus on the development
of the income tax in Britain and British-influenced countries from 1820
to the present.
