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Studies in the History of Tax Law, Volume 7: Studies in the History of Tax Law

Editat de Peter Harris, Dominic de Cogan
en Limba Engleză Hardback – 9 sep 2015
These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.
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Specificații

ISBN-13: 9781849467988
ISBN-10: 1849467986
Pagini: 528
Dimensiuni: 156 x 234 x 33 mm
Greutate: 0.93 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Studies in the History of Tax Law

Locul publicării:London, United Kingdom

Caracteristici

The papers cover both historical and contemporary topics, with a section devoted to theoretical scholarship.

Notă biografică

Peter Harris is Professor of Tax Law, and Dominic de Cogan is Senior Lecturer in Tax Law, both in the Law Faculty in the University of Cambridge.

Cuprins

1. The Sources of Addington's Income Tax John F Avery Jones CBE2. Retention of Tax at Source and Business Financing Richard Thomas3. The Rise of the Finance Act: 1853 - 1922 John HN Pearce4. The Board of Referees: 'A Most Useful Addition to Fiscal Machinery' Dominic de Cogan, Lynne Oats and Mark Billings5. Tax and the Tax Profession: Assessing Social Standing and Prestige Jane Frecknall-Hughes and Margaret McKerchar6. Tax and Pharmacy: A Synergy in Professional Evolution Chantal Stebbings7. Plaintive Aristocrati: The Upper Crust in Tax Cases Philip Ridd8. The Negotiation and Drafting of the First Australia - United States Double Taxation Treaty of 1953 C John Taylor9. The Drafting of the 1925 League of Nations Resolutions on Tax Evasion Sunita Jogarajan10. In the Beginning: Taxation in Early Colonial New Zealand Michael Littlewood11. Customs Revenue in the British Colony of New South Wales 1827 - 1859: And Inquiries ConcerningFrederick Garling, Artist and Customs Department EmployeeDiane Kraal12. The Development of Centralised Income Taxation in Australia, 1901 - 1942 Richard Krever and Peter Mellor13. A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China Yan Xu14. David Hume: Philosophical Historian of Tax Law John Snape15. Reviving Capital Transfer Tax Scholarship Ann Mumford16. The Tax State, Benefi t and Legitimacy Miranda Stewart