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The Resource Studies in the history of tax law : volume 5

Studies in the history of tax law : volume 5

Label
Studies in the history of tax law : volume 5
Title
Studies in the history of tax law : volume 5
Creator
Contributor
Subject
Language
eng
Summary
This book contains the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing companies from 1799 to 1965, the window tax from a public health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, charitable purposes exemption from income tax: Pitt to Pemsel 1798 - 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the negotiation and drafting of the 1967 United Kingdom Australia taxation treaty and on art 7 (3) of the OECD Model Treaty
http://bibfra.me/vocab/lite/collectionName
Studies in the history of tax law
http://library.link/vocab/creatorName
Avery Jones, J.F.
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Tiley, J
http://library.link/vocab/subjectName
  • history of taxation
  • charities
  • PAYE
  • deductions
  • services
  • inheritance tax
  • gift tax
  • bond
  • business profits
  • tax treaty
Label
Studies in the history of tax law : volume 5
Instantiates
Publication
Contents
  • 1: Defining and taxing companies 1799 to 1965
  • Avery Jones, J.F.
  • ; p. 1-42
  • 2: Public health imperatives and taxation policy : the window tax as an early paradigm in English law
  • Stebbings, C.
  • ; p. 43-71
  • 3: Montesquieu - 'the lively president' and the English way of taxation
  • Snape, J.
  • ; p. 73-90
  • 4: Charitable treatment? - a short history of taxation of charities in Australia
  • O'Connell, A.
  • ; p. 91-124
  • 5: A short history of the charitable purposes exemption from income tax of 1799
  • Gousmett, M.
  • ; p. 125-176
  • 6: Contextualising the development of the tax profession : some first thoughts
  • Frecknall Hughes, J.
  • ; p. 177-191 ; refs
  • 7: The road to 1944 : antecedents of the PAYE scheme
  • Pearce, J.H.N.
  • ; p. 193-218
  • 8: Restricting tax relief on business entertaining and gifts : 1948-1965
  • Stopforth, D.
  • ; p. 219-241
  • 9: History of the international taxation of income from services
  • Miller, A.
  • ; p. 243-279
  • 10: ERA Seligman : the surprising fiscal sociologist
  • Mumford, A.
  • ; p. 281-299
  • 11: Charles Herckenrath's 100 per cent death tax rate
  • Ydema, O.
  • Vording, H.
  • ; p. 301-316
  • 12: The history of death duties and gift duty in New Zealand
  • Littlewood, M.
  • ; p. 317-357
  • 13: An older tale of default on Greek bonds
  • Gammie, M.
  • ; p. 359-379
  • 14: Avoiding evasion : an Australian historical perspective
  • McKerchar, M.
  • Coleman, C.
  • ; p. 381-392
  • 15: Do we need Article 7(3)? History and purpose of the business profits deduction rule in tax treaties
  • Vann, R.
  • ; p. 393-425
  • 16: The negotiation and drafting of the 1967 United Kingdom-Australia taxation treaty
  • Taylor, C.J.
  • ; p. 427-502
Extent
xii, 502 p.
Isbn
9781847318541
Isbn Type
(e-book)
Label
Studies in the history of tax law : volume 5
Publication
Contents
  • 1: Defining and taxing companies 1799 to 1965
  • Avery Jones, J.F.
  • ; p. 1-42
  • 2: Public health imperatives and taxation policy : the window tax as an early paradigm in English law
  • Stebbings, C.
  • ; p. 43-71
  • 3: Montesquieu - 'the lively president' and the English way of taxation
  • Snape, J.
  • ; p. 73-90
  • 4: Charitable treatment? - a short history of taxation of charities in Australia
  • O'Connell, A.
  • ; p. 91-124
  • 5: A short history of the charitable purposes exemption from income tax of 1799
  • Gousmett, M.
  • ; p. 125-176
  • 6: Contextualising the development of the tax profession : some first thoughts
  • Frecknall Hughes, J.
  • ; p. 177-191 ; refs
  • 7: The road to 1944 : antecedents of the PAYE scheme
  • Pearce, J.H.N.
  • ; p. 193-218
  • 8: Restricting tax relief on business entertaining and gifts : 1948-1965
  • Stopforth, D.
  • ; p. 219-241
  • 9: History of the international taxation of income from services
  • Miller, A.
  • ; p. 243-279
  • 10: ERA Seligman : the surprising fiscal sociologist
  • Mumford, A.
  • ; p. 281-299
  • 11: Charles Herckenrath's 100 per cent death tax rate
  • Ydema, O.
  • Vording, H.
  • ; p. 301-316
  • 12: The history of death duties and gift duty in New Zealand
  • Littlewood, M.
  • ; p. 317-357
  • 13: An older tale of default on Greek bonds
  • Gammie, M.
  • ; p. 359-379
  • 14: Avoiding evasion : an Australian historical perspective
  • McKerchar, M.
  • Coleman, C.
  • ; p. 381-392
  • 15: Do we need Article 7(3)? History and purpose of the business profits deduction rule in tax treaties
  • Vann, R.
  • ; p. 393-425
  • 16: The negotiation and drafting of the 1967 United Kingdom-Australia taxation treaty
  • Taylor, C.J.
  • ; p. 427-502
Extent
xii, 502 p.
Isbn
9781847318541
Isbn Type
(e-book)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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