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Please use this identifier to cite or link to this item: http://hdl.handle.net/2328/26034

Title: Was tax policy after the Norman conquest determined by ability to pay? - using regression and data envelopment analysis to find the answer
Authors: McDonald, John Malcolm
Keywords: Taxation policy
History
Statistics
Issue Date: 2009
Publisher: Thomson Reuters
Citation: McDonald, J.M., 2009. Was tax policy after the Norman conquest determined by ability to pay? - using regression and data envelopment analysis to find the answer. British Tax Review, 3, 319-324.
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.
URI: http://hdl.handle.net/2328/26034
ISSN: 0007-1870
Appears in Collections:Flinders Business School - Collected Works

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