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Studies in the History of Tax Law, Volume 1: Studies in the History of Tax Law

Editat de John Tiley
en Limba Engleză Hardback – 19 mai 2004
This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century,from Tudor Englands Statute of Wills to the American taxes on slaves, from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged from the tax base through tax administration to tax policy making as well as providing detailed accounts of the UKs remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history.
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Specificații

ISBN-13: 9781841134734
ISBN-10: 1841134732
Pagini: 432
Ilustrații: 1
Dimensiuni: 156 x 234 x 34 mm
Greutate: 0.78 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Studies in the History of Tax Law

Locul publicării:London, United Kingdom

Caracteristici

This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002.

Notă biografică

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

Cuprins

PART 1 VICTORIAN AND MODERN1. What is Income?Martin Daunton2. Taxing Foreign Income from Pitt to the Tax Law Rewrite - The Decline of the Remittance BasisJohn Avery Jones, CBE3. Income Tax Tribunals: Their Influence and Place in the Victorian Legal SystemChantal Stebbings4. Aspects of Schedule A John TileyPART 2 TWENTIETH CENTURY PROBLEMS5. Excess Profits DutyPhilip Ridd6. Deliberations over Taxing Capital Gains - The Position up to 1955David Stopforth7. The Evolution of UK Tax Legislation for Employee Share Ownership PlansPeter Casson8. What's in a Name?JDB OliverPART 3 DEEP HISTORY9. John Lackland: A Fiscal Re-evaluationJane Frecknall Hughes and Lynne Oats10. Estate Planning in Early-Modern England: 'Having' in the Statute of Wills 1540Neil Jones11. Stamp Duty, Propaganda and the French Revolutionary and Napoleonic WarsLynne Oats and Pauline Sadler12. Slave TaxesKevin OuttersonPART 4 COMPARISONS13. The Chicken or the Egg? A Historical Review of the Influence of Tax Administration on the Development of Income Tax Law in AustraliaCynthia Coleman and Margaret McKerchar14. The Long and Winding Road: A Century of Centralisation in Australian TaxRodney Fisher and Jacqueline McManus15. Formalism and Israeli Anti-Avoidance Doctrines in the 1950s and 1960sAssaf Likhovski16. Tax Reform in Hong Kong in the 1970s: Sincere Failure or Successful Charade?Michael Littlewood

Recenzii

They [the sixteen papers] are all, in their quite different ways, a good read, and they all provoke a desire to know more.John Tiley, and Louise Tee, to whom this volume is dedicated, are to be congratulated on organising the Conference on whose proceedings it is based, and it is to be hoped, and expected, that many more will follow.
This book is an interesting addition to the tax debate. It provides some remarkable insights into the historical antecedents of the tax system under which we labour today...
These studies in history of tax laws and policies, their design and development, structure and administration, intended and unintended effects, not only enlightens and informs, sometimes even entertains, but also provides a comparative resource for recurrent issues.

Descriere

This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002.