Author: BARING (Francis):
Title: The Principle of the Commutation-Act.
Description: London: Sold by J. Sewell..., 1786. FIRST EDITION. 8vo (in 4s), pp. [3] - 62, disbound; lacks half-title. The merchant banker, Sir Francis Baring (1740-1810), established the London banking house of Barings, which collapsed in 1995. Here he shows how Pitt's Commutation Act in 1784, which reduced taxes on tea, led to increased consumption of tea, and higher tax revenues. Plus ca change, plus c'est la meme chose.

Keywords: tax economics prose


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