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The Dynamics of Taxation: Essays in Honour of Judith Freedman de Glen Loutzenhiser

The Dynamics of Taxation: Essays in Honour of Judith Freedman

Editat de Glen Loutzenhiser, Rita de la Feria
en Limba Engleză Paperback – 29 iun 2022
This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.
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Specificații

ISBN-13: 9781509944705
ISBN-10: 1509944702
Pagini: 384
Dimensiuni: 156 x 234 x 25 mm
Greutate: 0.53 kg
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Locul publicării:London, United Kingdom

Caracteristici

Focuses on the four areas of taxation scholarship to which Professor Freedman made her most notable contributions, namely taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures

Notă biografică

Glen Loutzenhiser is Associate Professor of Tax Law at the University of Oxford.Rita de la Feria is Professor of Tax Law at the University of Leeds.

Cuprins

Foreword John Avery JonesJudith Freedman as a Colleague 1982-2020 Philip BakerIntroduction: A Tribute to Professor Judith Freedman's Outstanding Career Glen Loutzenhiser and Rita de la Feria PART ITAXING SMALL BUSINESSES AND INDIVIDUALS1. Geoffrey and Elspeth Howe and the Path Towards Independent Taxation of Husbands and Wives: 1968-1980 Glen Loutzenhiser2. Does an Inheritance Tax Have a Future? Practical Options to Consider Emma Chamberlain3. Should the Suggestion that Ownership is a 'Myth' Have Any Implications for the Structure of Tax Law? Edwin Simpson4. Income Taxation of Small Business: Towards Simplicity, Neutrality and Coherence David G Duff5. Principles and Practice of Taxing Small Business Stuart Adam and Helen Miller6. Dependent Contractors in Tax and Employment Law Hugh Collins PART IITAX AVOIDANCE7. Tackling Tax Avoidance: The Use and Growth of Statutory 'Avoidance' Language Malcolm Gammie8. EU General Anti-(Tax) Avoidance Mechanisms Rita de la Feria9. The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective Wolfgang Schön PART IIICORPORATE TAX REFORM10. Fiscal Jurisdiction and Multinational Groups. A Perspective from 'Political Right' John Snape11. Reflections on the Allowance for Corporate Equity After Three Decades Michael P Devereux and John Vella12. The Changing Patterns of EU Direct Tax Integration Anzhela Cédelle13. The Origins, Development and Future of Zero-Rating in the UK Geoffrey Morse PART IVTAX ADMINISTRATION14. Drawing the Boundaries of HMRC's Discretion Stephen Daly15. Trends in Tax Administration Michael Walpole16. True and Fair View and Tax Accounting Andrés Báez MorenoAfterword: Professor Judith Freedman: A Short Appreciation from Women in Tax Heather Self

Recenzii

In addition to the presentation of depth, insight, and comprehensiveness, the book also overflows with respect, gratitude and warmth towards Freedman from the authors.
The Dynamics of Taxation, Essays in Honour of Judith Freedman both dives into mainstream tax issues and develops a broader narrative. That narrative is built from 16 well-researched chapters judiciously selected by the editors which convey the constraints of history, the inevitability of complexity, the necessity of accountability and, of course, the ubiquity of politics in tax.