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Tax Law, Tax Administration and Medical Practice 1780-1920: Pilot Project

1 September 2009 - 30 September 2010

PI/s in Exeter: Professor Chantal Stebbings

Sponsor(s): Wellcome Trust

About the research

This was a pilot research project in preparation for a comprehensive examination of the relationship between tax law and medical practice during a period of major transformation of both the tax system and the medical profession.

Against a background of immense social, political, fiscal and scientific change, it identified the tensions existing between the individual, the profession and the tax organs of the state in the context of medical practice. It investigated the nature of these tensions, how they were resolved, and the impact of tax law and administration on the quality, scope and nature of healthcare provision.

This project provided a legal perspective on medical history by addressing the application of the substance and processes of tax law to the practitioners of medicine and its institutions.