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- Title
ACCOUNTING FOR THE STAMP ACT CRISIS.
- Authors
Oats, Lynne; Sadler, Pauline
- Abstract
In 1765, the British Parliament imposed stamp duties on the American colonies, setting in motion the chain of events which ultimately led to the American Revolution. This paper analyzes the practicalities of the Stamp Act to provide insights into the way in which a tax instrument that was successful in one setting failed to achieve similar success in another. The reasons for choosing stamp duties as an appropriate fiscal measure, the colonial reaction to the tax, and the way in which the tax was accounted for by the British government bureaucracy are examined. The paper demonstrates the value of using an accounting lens to provide a more nuanced interpretation of the Stamp Act crisis.
- Subjects
UNITED Kingdom; UNITED States; GREAT Britain. Stamp Act (1765); TAXATION; ACCOUNTING; AMERICAN Revolutionary War, 1775-1783
- Publication
Accounting Historians Journal, 2008, Vol 35, Issue 2, p101
- ISSN
0148-4184
- Publication type
Article
- DOI
10.2308/0148-4184.35.2.101