Private Schools and Tax Advantage in England and Wales -- The "Longue Duree"

Autor/inn/en	Boden, Rebecca; Kenway, Jane; James, Malcolm
Titel	Private Schools and Tax Advantage in England and Wales -- The "Longue Duree"
Quelle	In: Critical Studies in Education, 63 (2022) 3, S.291-306 (16 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Boden, Rebecca)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1750-8487
DOI	10.1080/17508487.2020.1751226
Schlagwörter	Foreign Countries; Private Schools; Taxes; Financial Support; United Kingdom (England); United Kingdom (Wales) + Suchen Sie Ihr Suchwort? Ausland; Private school; Privatschule; Abgabe; Finanzielle Förderung
Abstract	England and Wales have a sizeable fee-paying private school sector including well-resourced elite schools conferring considerable advantage on their students. The majority have charitable status, yielding substantial tax breaks. This significant source of funding for the sector has attracted comparatively little attention from educational researchers. This paper offers a critical socio-legal historical analysis of the tax treatment of these schools. It demonstrates that they emerged through the complex intersection of tax and charity law over some 400 years. It also shows that, since the 19th century particularly, this involved the purposive intervention of ruling elites in defence of class privilege. Our close analysis of the power relationships involved helps explain why these taxation arrangements have endured over time and have proven so intractable, and offers understandings that might prove valuable in effecting more considered funding strategies for schools. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01