Was tax policy after the Norman conquest determined by ability to pay? - using regression and data envelopment analysis to find the answer

Abstract

The article investigates English tax policy some twenty years after the Norman Conquest, almost 1,000 years ago. Evidence that the tax system was not arbitrary, but reflected modern sentiment in that it was based on capacity to pay is examined. But the main focus is to examine the gold tax assessments listed in Domesday Book to determine whether the estates of King, church and laity were assessed on a common basis. Statistical methods (data envelopment analysis and regression) are used to examine these issues.