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Tax, medicines and the law[electroni...

Stebbings, Chantal.

Tax, medicines and the law[electronic resource] :from quackery to pharmacy /

レコード種別:	コンピュータ・メディア : 単行資料
[NT 15000414] null:	615.109
タイトル / 著者:	Tax, medicines and the law : from quackery to pharmacy // Chantal Stebbings.
著者:	Stebbings, Chantal.
出版された:	Cambridge : : Cambridge University Press,, 2018.
記述:	xv, 240 p. : : digital ;; 24 cm.
注記:	Title from publisher's bibliographic system (viewed on 24 Oct 2017).
主題:	Pharmacology - History.
国際標準図書番号 (ISBN) :	9781139178990
国際標準図書番号 (ISBN) :	9781107025455
[NT 15000228] null:	Proprietary medicines and the fiscal state -- The medicine stamp duty and the authority of law -- The tax and the profession of pharmacy -- The tax and the integrity of medicines -- The demise of the tax.
[NT 15000229] null:	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.
電子資源:	https://doi.org/10.1017/9781139178990

Tax, medicines and the law[electronic resource] :from quackery to pharmacy /
Stebbings, Chantal.

Tax, medicines and the lawfrom quackery to pharmacy /[electronic resource] :Chantal Stebbings. - Cambridge :Cambridge University Press,2018. - xv, 240 p. :digital ;24 cm.

Title from publisher's bibliographic system (viewed on 24 Oct 2017).

Proprietary medicines and the fiscal state -- The medicine stamp duty and the authority of law -- The tax and the profession of pharmacy -- The tax and the integrity of medicines -- The demise of the tax.

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.

ISBN: 9781139178990Subjects--Topical Terms:

557763
Pharmacology
--History.

LC Class. No.: RM41 / .S74 2018

Dewey Class. No.: 615.109

Tax, medicines and the law[electronic resource] :from quackery to pharmacy /
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520 $a 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.
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856 4 0 $u https://doi.org/10.1017/9781139178990

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