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The Resource Studies in the history of tax law : volume 9

Studies in the history of tax law : volume 9

Label
Studies in the history of tax law : volume 9
Title
Studies in the history of tax law : volume 9
Creator
Contributor
Subject
Language
eng
Summary
Collection of papers from the ninth Cambridge Tax Law History Conference, held in July 2018. 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
http://bibfra.me/vocab/lite/collectionName
Studies in the history of tax law
Geographic coverage
  • International
  • European Union
  • Europe
  • North America
  • Pacific Islands
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Harris, P.A. (Peter)
  • Cogan, D. de
http://library.link/vocab/subjectName
  • history of taxation
  • fiscal sociology
  • tax policy
  • tax haven
  • tax treaty
  • UN Model
  • tax evasion
  • income tax
  • anti-avoidance
  • case law
  • motor vehicles tax
  • land tax
  • tax authorities
  • international tax law
Label
Studies in the history of tax law : volume 9
Instantiates
Publication
Contents
  • 1. Jeremy Bentham - Developing ideas about taxation and law
  • Frecknall-Hughes, J.
  • ; p. 1-15
  • 2. Contractualism and tax governance : Hobbes and Hume
  • Gribnau, H.
  • Dijkstra, C.
  • ; p. 17-54
  • 3. John Tiley and the thunder of history
  • Littlewood, M.
  • ; p. 55-91
  • 4. Benefits and theories of tax fairness
  • Lindsay, I.K.
  • ; p. 93-121
  • 5. Tax and taxability : 'trade, profession or vocation' seen through the eyes of Jane Austen
  • Avery Jones, J.F.
  • ; p. 123-158
  • 6. The taxation of road travel : revenue and regulation in Georgian Britain
  • Stebbings, C.
  • ; p. 159-180
  • 7. Deduction of expenses of management
  • Thomas, R. (Richard)
  • ; p. 181-211
  • 8. A tale of the merger between the Inland Revenue and HM Customs and Excise
  • Tuck, P.
  • Cogan, D. de
  • Snape, J.
  • ; p. 213-241
  • 9. Through Ramsay spectacles
  • Ridd, P.
  • ; p. 243-277
  • 10. Lloyd George's land values duties
  • Pearce, J.H.N.
  • ; p. 279-306
  • 11. Professional status in tax law : the case of Leopold Maxse
  • Hunt, E.
  • ; p. 307-326
  • 12. The UK capital gains tax : the conception of the 1965 Act
  • Collison, D.
  • ; p. 327-363
  • 13. The early proposals for a European corporate tax policy
  • HJI Panayi, C.
  • ; p. 365-389
  • 14. How the Netherlands became a tax haven for multinationals
  • Vleggeert, J.
  • Vording, H.
  • ; p. 391-412
  • 15. The origins and architecture of the 1942 Canada-United States income tax treaty
  • Raizenne, R.
  • Campbell, C.
  • ; p. 413-444
  • 16. The drafting of the first model treaties on tax evasion
  • Jogarajan, S.
  • ; p. 445-468
  • 17. Income tax in New Zealand, 1914-1918 : the World War I watershed
  • Griffiths, S.
  • ; p. 469-492
  • 18. The development of anti-avoidance rules and the modernisation of China's international tax system
  • Xu, Y. (Yan)
  • ; p. 493-527
Extent
x, 527 p.
Isbn
9781509924943
Isbn Type
(e-ISBN)
Label
Studies in the history of tax law : volume 9
Publication
Contents
  • 1. Jeremy Bentham - Developing ideas about taxation and law
  • Frecknall-Hughes, J.
  • ; p. 1-15
  • 2. Contractualism and tax governance : Hobbes and Hume
  • Gribnau, H.
  • Dijkstra, C.
  • ; p. 17-54
  • 3. John Tiley and the thunder of history
  • Littlewood, M.
  • ; p. 55-91
  • 4. Benefits and theories of tax fairness
  • Lindsay, I.K.
  • ; p. 93-121
  • 5. Tax and taxability : 'trade, profession or vocation' seen through the eyes of Jane Austen
  • Avery Jones, J.F.
  • ; p. 123-158
  • 6. The taxation of road travel : revenue and regulation in Georgian Britain
  • Stebbings, C.
  • ; p. 159-180
  • 7. Deduction of expenses of management
  • Thomas, R. (Richard)
  • ; p. 181-211
  • 8. A tale of the merger between the Inland Revenue and HM Customs and Excise
  • Tuck, P.
  • Cogan, D. de
  • Snape, J.
  • ; p. 213-241
  • 9. Through Ramsay spectacles
  • Ridd, P.
  • ; p. 243-277
  • 10. Lloyd George's land values duties
  • Pearce, J.H.N.
  • ; p. 279-306
  • 11. Professional status in tax law : the case of Leopold Maxse
  • Hunt, E.
  • ; p. 307-326
  • 12. The UK capital gains tax : the conception of the 1965 Act
  • Collison, D.
  • ; p. 327-363
  • 13. The early proposals for a European corporate tax policy
  • HJI Panayi, C.
  • ; p. 365-389
  • 14. How the Netherlands became a tax haven for multinationals
  • Vleggeert, J.
  • Vording, H.
  • ; p. 391-412
  • 15. The origins and architecture of the 1942 Canada-United States income tax treaty
  • Raizenne, R.
  • Campbell, C.
  • ; p. 413-444
  • 16. The drafting of the first model treaties on tax evasion
  • Jogarajan, S.
  • ; p. 445-468
  • 17. Income tax in New Zealand, 1914-1918 : the World War I watershed
  • Griffiths, S.
  • ; p. 469-492
  • 18. The development of anti-avoidance rules and the modernisation of China's international tax system
  • Xu, Y. (Yan)
  • ; p. 493-527
Extent
x, 527 p.
Isbn
9781509924943
Isbn Type
(e-ISBN)

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