The British Tariff System
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The British Tariff System

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Description

This book provides a comprehensive description of the protectionist system that has for some years been in force in Great Britain.


It explains in simple language the principles and difficulties involved in framing and administering a customs and excise tariff, which has both revenue and political purposes. There is a in-depth description of the United Kingdom collecting machinery, an historical account of the tariff since 1914, and a discussion of the political objects such as Imperial Preference. The problems of tariff negotiating are discussed, and trade agreements made, including that with the U.S.A., are summarized.
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Product details

  • Paperback | 328 pages
  • 159 x 235 x 17.53mm | 476g
  • ROUTLEDGE
  • London, United Kingdom
  • English
  • 1138865028
  • 9781138865020

Table of contents

CHAPTER PAGE


I. THE POLITICAL BACKGROUND 1


II. THE ECONOMIC BACKGROUND 12


III. MONEY VALUES AND THE TARIFF 26


IV. TAXATION 40


V. INDIRECT TAXES AND TARIFF PRACTICE 51


VI. SPECIFIC AND AD VALOREM DUTIES 70


VII. PROTECTION 87


VIII. NATIONAL FINANCE 103


IX. DEPARTMENTAL ORGANIZATION 120


X. CUSTOMS ADMINISTRATION 131


XI. THE EXCISE 164


XII. LIMITING THE FIELD OF TAXATION 183


XIII. WAREHOUSING 186


XIV. DRAWBACK 199


XV. WAREHOUSING VERSUS DRAWBACK 214


XVI. RELIEF TO HOME CONSUMERS 222


XVII. THE TARIFF 231


XVIII. IMPERIAL PREFERENCE 256


XIX. TRADE BARGAINING 279


INDEX 303
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