论文部分内容阅读
关于世界上最早颁布的成文广告法到底是哪一部,及1712年英国“知识税”法对当时报纸广告征税的税额到底是多少,国内学者的意见至今不一,本文通过实证与互证,认为英国1889年颁布的《不当广告法》应是世界广告立法史上最早的完整意义上的广告法,而1712年英国“知识税”法的税额是半张或不足半张报纸的广告交半便士(one halfpenny)税,半张以上但又不超过一张报纸的交一便士(one penny)税,超过一张而不足六张八开纸大小的交二先令税。
As for what is the first published advertisement law in the world and what is the amount of tax levied by the British “knowledge tax ” law on newspapers and magazines in 1712, the opinions of domestic scholars are different from each other. Mutual certification, that the United Kingdom promulgated in 1889 “improper advertising law” should be the world advertising legislation in the history of the earliest complete advertising law, and in 1712 the United Kingdom “knowledge tax ” tax is half or less half a newspaper Of one halfpenny tax, one penny tax more than half but no more than one newspaper, more than one crosshatch tax of less than six eight-page paper sizes.