Abstract
This study is an investigation of the role of income taxation
since its first imposition as a temporary measure till it "became a
reformative tool for social ends
It contains three parts dealing with income taxation, as part of
the fiscal structure in War and Peace; how it is technically conducted;
and what are its impacts, incidence and social effects.
The field of research is limited to the development of the
existing income taxes in Britain, Egypt and Prance.
Britain is the pioneer in imposing income taxation which has proved
to he of great economic as well as social significance. Prance
followed in the British footsteps hut only after a long time of
reluctance and hesitation. In Egypt the tax is a novelty in the
social framework and some people are taking it as an "Aladdin's lamp"
which can "bring them everything they need and take them along the
right path.
