Отличное обсуждение роли идеологии и экономических доктрин в формировании систем земельного налогообложения: Ranajit Guha. A Rule of Property for Bengal: An Essay on the Idea of Permanent Settlement. Paris, 1963; Eric Stokes. The English Utilitarians and India. Oxford, 1959; Eric Stokes. The Land Revenue Systems of the North-Western Provinces and Bombay Deccan 1830–1880: Ideology and the Official Mind // The Peasant and the Raj: Studies in Agrarian Society and Peasant Rebellion in Colonial India. Cambridge, 1978.