ABSTRACT
Taxation was a subject which occupied Marshall throughout his active life as an economist, though he never wrote a general treatise on taxation, and failed to complete the segment on tax foreshadowed for Book X of Volume 2 of the Principles. The importance he attached to taxation is reflected in his teaching at Cambridge, Bristol and Oxford, which invariably devoted lectures to this subject. Unfortunately, few of these lecture notes are extant, and much of the ‘oral tradition’ on Marshall’s tax views has been lost for posterity (an exception is reproduced in Whitaker 1975: vol. 2, 379-85).
