The Distribution of Top Incomes in the United Kingdom 1908–20001

Abstract

Abstract In 1909 the United Kingdom Government introduced ‘super-tax ‘, which was an additional income tax levied on top incomes. This event was important not only for its fascal consequences, and the constitutional crisis generated by the initial rejection of the Budget by the House of Lords, but also because it provided information on total incomes that had not previously been available on a regular basis. Under the ordinary progressive income tax, with deduction at source and different schedules covering different sources of income, the authorities did not know the total income of individuals, which could be the subject of several separate assessments.