Death duties in Harcourt's time were a comparatively modest 8 percent on estates valued at £1 million or more, but they proved to be such a reliable source of revenue, and so popular with the millions who didn't have to pay them, that they were raised again and again until by the eve of the Second World War they stood at 60 percent-a level that would make even the richest eyes water. At the same time, income taxes were raised repeatedly and other new taxes invented-the Undeveloped Land Duty, the Incremental Value Duty, the Super Tax-all of which fell disproportionately on those with a lot of land and plummy accents.
During Harcourt's era, death duties for estates worth £1 million or more were set at a modest 8 percent. However, this tax became a reliable income source and gained popularity among the majority who weren't subject to it. As a result, taxes were progressively increased, reaching an astonishing 60 percent by the time World War II began, drastically affecting even the wealthiest individuals.
In addition to heightened death duties, income taxes faced continuous hikes alongside the introduction of new taxes like the Undeveloped Land Duty and Incremental Value Duty. These measures disproportionately impacted those wealthy landowners, contributing to an increasingly burdensome tax system that targeted the affluent and their estates.
