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Studies in the History of Tax Law, Volume 9: Studies in the History of Tax Law

Editat de Peter Harris, Dominic de Cogan
en Limba Engleză Paperback – 21 apr 2021
These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series.The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada-US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.
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Specificații

ISBN-13: 9781509952007
ISBN-10: 1509952004
Pagini: 544
Dimensiuni: 156 x 234 mm
Greutate: 0.75 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Studies in the History of Tax Law

Locul publicării:London, United Kingdom

Caracteristici

This book is the 9th volume in Hart's leading series on the history of tax law

Notă biografică

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

Cuprins

1. Jeremy Bentham - Developing Ideas About Taxation and Law Jane Frecknall-Hughes2. Contractualism and Tax Governance: Hobbes and Hume Hans Gribnau and Carl Dijkstra3. John Tiley and the Thunder of History Michael Littlewood4. Benefits Theories of Tax Fairness Ira K Lindsay5. Tax and Taxability: 'Trade, Profession or Vocation' Seen Through the Eyes of Jane Austen John Avery Jones6. The Taxation of Road Travel: Revenue and Regulation in Georgian Britain Chantal Stebbings7. Deduction of Expenses of Management Richard Thomas8. A Tale of the Merger Between the Inland Revenue and HM Customs and Excise Penelope Tuck, Dominic de Cogan and John Snape9. Through Ramsay Spectacles Philip Ridd10. Lloyd George's Land Values Duties John HN Pearce11. Professional Status in Tax Law: The Case of Leopold Maxse Emer Hunt12. The UK Capital Gains Tax: The Conception of the 1965 Act David Collison13. The Early Proposals for a European Corporate Tax Policy Christiana HJI Panayi14. How The Netherlands Became a Tax Haven for Multinationals Jan Vleggeert and Henk Vording15. The Origins and Architecture of the 1942 Canada-United States Income Tax Treaty Robert Raizenne and Colin Campbell16. The Drafting of the First Model Treaties on Tax Evasion 5Sunita Jogarajan17. Income Tax in New Zealand, 1914-18: The World War I Watershed Shelley Griffiths18. The Development of Anti-Avoidance Rules and the Modernisation of China's International Taxation System Yan Xu

Recenzii

Solutions in tax tend to repeat themselves in cyclical fashion, and therefore studying the past can suggest remedies for current ills... it makes more sense to study the tax history rather than re-inventing the wheel. The Harris et al. volume and the entire series that it is part of are major contributions to this endeavor. Otherwise, we are indeed doomed to repeat the history we have forgotten.