Chartism and the Income Tax

2013 British Tax Review 192

31 Pages Posted: 10 Aug 2020

See all articles by Stephen Utz

Stephen Utz

University of Connecticut School of Law

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Date Written: 2013

Abstract

Although the identity of Chartism was bound up with political demands, many in the movement consistently pressed for the repeal of duplicative taxes on consumption and the introduction of even-handed taxation of land, capital and labour. Earlier popular radicals had asked for limited tax relief. Chartist leaders from the outset saw a link between fiscal problems and the democratic deficit prolonged by the Reform Act, insisting that a broader franchise would quickly lead to a broad direct tax. Novel features of their tax agenda emerged as they transformed views first aired in radical attacks on the replacement of workers with machinery and on the house and window taxes. By 1842, when Peel reinstated the income tax, they were arguing in their own words for the equity and neutrality of such a measure. Historians of the movement have neglected the coherence and detail of this Chartist agitation. With Peel’s defeat, and Disraeli’s failed attempt to extend the income tax, parliamentary hearings on making the tax permanent reflected elements of the movement’s distinctive views.

Note: “This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as Chartism and the Income Tax [2013] BTR, No. 2 and is reproduced by agreement with the publishers”."

Suggested Citation

Utz, Stephen G., Chartism and the Income Tax (2013). 2013 British Tax Review 192, Available at SSRN: https://ssrn.com/abstract=3648469

Stephen G. Utz (Contact Author)

University of Connecticut School of Law ( email )

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