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Tax, Medicines and the Law Chantal Stebbings (University of Exeter)

Tax, Medicines and the Law By Chantal Stebbings (University of Exeter)

Tax, Medicines and the Law by Chantal Stebbings (University of Exeter)


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Summary

For anyone interested in the history of law, taxation or medicine, this title examines the unexpected consequences that arose from the introduction of the medicine stamp duty (17831941). It reveals the profound effects on the relationship between law and government, the professionalisation of pharmacy and the perceived integrity of 'quack' medicines.

Tax, Medicines and the Law Summary

Tax, Medicines and the Law: From Quackery to Pharmacy by Chantal Stebbings (University of Exeter)

In 1783, a stamp duty was imposed on proprietary or 'quack' medicines. These largely useless but often dangerous remedies were immensely popular. The tax, which lasted until 1941, was imposed to raise revenue. It failed in its incidental regulatory purpose, had a negative effect in that the stamp was perceived as a guarantee of quality, and had a positive effect in encouraging disclosure of the formula. The book explains the considerable impact the tax had on chemists and druggists - how it led to an improvement in professional status, but undermined it by reinforcing their reputations as traders. The legislation imposing the tax was complex, ambiguous and never reformed. The tax authorities had to administer it, and executive practice came to dominate it. A minor, specialised, low-yield tax is shown to be of real significance in the pharmaceutical context, and of exceptional importance as a model revealing the wider impact of tax law and administration.

About Chantal Stebbings (University of Exeter)

Chantal Stebbings is Professor of Law and Legal History at the University of Exeter. In the past she has served as Dean of the Faculty of Law at the University of Exeter, Visiting Professor at the University of Rennes, France and a Fellow of the Institute of Taxation. She has also held a BritishAcademy Research Readership and a Leverhulme Major Research Fellowship. She was generously supported by the Wellcome Trust for this book, which is her fourth monograph for Cambridge University Press. She is the Editor of the Journal of Legal History and the Chair of the Hamlyn Trust.

Table of Contents

1. Proprietary medicines and the fiscal state; 2. The medicine stamp duty and the authority of law; 3. The tax and the profession of pharmacy; 4. The tax and the integrity of medicines; 5. The demise of the tax.

Additional information

NPB9781107025455
9781107025455
1107025451
Tax, Medicines and the Law: From Quackery to Pharmacy by Chantal Stebbings (University of Exeter)
New
Hardback
Cambridge University Press
2017-10-26
256
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
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