Notes
1 See the latest volume, P Harris, D de Cogan (eds), Studies in the History of Tax Law, Volume 11 (Hart Publishing 2023). See also R van Brederode (ed), The Political Philosophy of Taxation: A History from the Enlightenment to the Present (Springer/Palgrave 2022) and R van Brederode (ed), Ethics and Taxation (Springer/Palgrave 2020).
2 J Frecknall-Hughes, The Theory, Principles and Management of Taxation: An Introduction (Routledge 2014) 3.
3 Those interested in tax rebellion, etc., might find the following very helpful: DF Burg, A World History of Tax Rebellions. An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present (Routledge 2004).