books.google.co.uk - Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins...http://books.google.co.uk/books/about/Income_Tax_in_Common_Law_Jurisdictions_V.html?id=HYvfTdbdkg4C&utm_source=gb-gplus-shareIncome Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820
