In a debate, December 22, 1819, in the House of Commons on the Newspaper Stamp Duties Bill, Sir James Mackintosh, speaking of the passage of the original act of 1712, said: “Swift—being then a distinguished Tory, suggested the first idea of a stamp duty for the avowed purpose of preventing publications against the government,—Swift, that parricide who endeavored to destroy that very press to which he owed so much, to which he owed all his fame, and at that very moment all his preferment.”
Limiting the distortionary impacts of transaction taxes: Scottish stamp duty after the Mirrlees Review
