The Resource Studies in the history of tax law : volume 9
Studies in the history of tax law : volume 9
Resource Information
The item Studies in the history of tax law : volume 9 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Studies in the history of tax law : volume 9 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- x, 527 p.
- 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
- Isbn
- 9781509924943
- Label
- Studies in the history of tax law : volume 9
- Title
- Studies in the history of tax law : volume 9
- 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
- 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
- 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Studies-in-the-history-of-tax-law--volume/T9YoHBTJpP4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Studies-in-the-history-of-tax-law--volume/T9YoHBTJpP4/">Studies in the history of tax law : volume 9</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
