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Studies in the History of Tax Law, Volume 4: Studies in the History of Tax Law

Editat de John Tiley
en Limba Engleză Hardback – 6 iun 2010
This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The matters discussed are broad and include the extent to which charges levied by the Court of Wards were seen as taxes, the seventeenth century poll tax, traders, the excise and the in early nineteenth century England and the right of the Crown's right to elect between different heads of charge to income tax. There are also chapters on taxation in the reign of King John and Stamp Duties in the 18th Century. International tax matters include a history of company residence and a paper on the first UK-Australia Double Tax Agreement. Papers concentrating on other countries include papers on the history of income tax in Malta (1641-1949), the history of land tax in Australia, the history of the legal definition of charity and its application to tax law and a paper on the psychology of taxation as shown by the 1936 US Election.
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Specificații

ISBN-13: 9781849460484
ISBN-10: 1849460485
Pagini: 268
Dimensiuni: 156 x 234 x 21 mm
Greutate: 0.67 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Studies in the History of Tax Law

Locul publicării:London, United Kingdom

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: Great Britain and United Kingdom Tax History 1 The Crown Option Richard Thomas2 The Origins of Fiscal Transparency in UK Income Tax Malcolm Gammie3 Variations on a Theme: Stamp Duty in the Eighteenth Century Lynne Oats and Pauline SadlerPart 2: English Tax History 4 Fiscal Grievances Underpinning the Magna Carta: Some First Thoughts Jane Frecknall Hughes5 Elizabethan Revenue Law: The Practice of the Court of Wards David Ibbetson6 The Poll Taxes in later Seventeenth Century England Jeremy Sims7 Traders, the Excise and the Law: Tensions and Conflicts in early Nineteenth Century England Chantal StebbingsPart 3: International Tax 8 Jurisdiction to Tax Companies: the Influences of the Jurisdiction of the Courts and of European Thinking John F Avery Jones9 'I suppose I must have more discussion on this dreary subject': The Negotiation and Drafting of the UK-Australia Double Taxation Treaty of 1946 C John TaylorPart 4: Papers from Other Lands 10 The History of Income Tax in Malta, the Early Years (1641-49) Robert Attard11 The History of Land Tax in Australia Cynthia Coleman and Margaret McKerchar12 The History of the Taxation of Charities: How the Common Law Development of a Legal Definition of 'Charity' Has Effected the Taxation of Charities Fiona A Martin13 Remembering the 'Forgotten Man' (and Woman): Hidden Taxes and the 1936 Election Marjorie E Kornhauser

Recenzii

The history of tax law will only be understood if it is studied; and the Cambridge History of Tax Law conferences, together with this series of volumes, are an excellent contribution to the filling of this need.

Descriere

This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008.