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Titolo:
'Horrid appealing': accounting for taxable profits in mid-nineteenth century England
Autore:
Lamb, M;
Indirizzi:
Univ Warwick, Warwick Business Sch, Accounting & Finance Grp, Coventry CV47AL, W Midlands, England Univ Warwick Coventry W Midlands England CV4 7AL 7AL, W Midlands, England
Titolo Testata:
ACCOUNTING ORGANIZATIONS AND SOCIETY
fascicolo: 3, volume: 26, anno: 2001,
pagine: 271 - 298
SICI:
0361-3682(200104)26:3<271:'AAFTP>2.0.ZU;2-K
Fonte:
ISI
Lingua:
ENG
Soggetto:
HISTORY;
Tipo documento:
Article
Natura:
Periodico
Settore Disciplinare:
Social & Behavioral Sciences
--discip_BC--
Citazioni:
78
Recensione:
Indirizzi per estratti:
Indirizzo: Lamb, M Univ Warwick, Warwick Business Sch, Accounting & Finance Grp, Coventry CV47AL, W Midlands, England Univ Warwick Coventry W Midlands England CV4 7AL idlands, England
Citazione:
M. Lamb, "'Horrid appealing': accounting for taxable profits in mid-nineteenth century England", ACC ORG SOC, 26(3), 2001, pp. 271-298

Abstract

In 1855 Jane Carlyle, wife of historian Thomas Carlyle, appeared before the General Commissioners of Income Tax to appeal against her husband's assessment. Moulded around her memoire of the appeal, this paper explores the process of and social context for mid-nineteenth century English income taxation of profits, and the associated accountings and processes of accountability. It reveals how local tax authorities employed sovereign powers as the basis for regulatory control. The paper outlines conditions of possibility for the emergence of modern Inland Revenue powers based on disciplinary technologies. (C) 2001 Elsevier Science Ltd. All rights reserved.

ASDD Area Sistemi Dipartimentali e Documentali, Università di Bologna, Catalogo delle riviste ed altri periodici
Documento generato il 02/12/20 alle ore 05:36:57