'Horrid appealing': accounting for taxable profits in mid-nineteenth century England
UNSPECIFIED. (2001) 'Horrid appealing': accounting for taxable profits in mid-nineteenth century England. ACCOUNTING ORGANIZATIONS AND SOCIETY, 26 (3). pp. 271-298. ISSN 0361-3682Full text not available from this repository.
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.
|Item Type:||Journal Article|
|Subjects:||H Social Sciences > HG Finance|
|Journal or Publication Title:||ACCOUNTING ORGANIZATIONS AND SOCIETY|
|Publisher:||PERGAMON-ELSEVIER SCIENCE LTD|
|Official Date:||April 2001|
|Number of Pages:||28|
|Page Range:||pp. 271-298|
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