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The Resource Studies in the history of tax law : volume 8

Studies in the history of tax law : volume 8

Label
Studies in the history of tax law : volume 8
Title
Studies in the history of tax law : volume 8
Creator
Contributor
Subject
Language
eng
Summary
These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. The papers fall within five basic themes. Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts - an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China
http://bibfra.me/vocab/lite/collectionName
Studies in the history of tax law
Geographic coverage
International
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
  • exemption
  • insurance company
  • GAAR
  • capital gains tax
  • tax authorities
  • international tax law
  • tax treaty
  • developing countries
  • UN Model
  • individual income tax
  • natural resources
  • mineral taxation
  • indirect tax
  • cess
Label
Studies in the history of tax law : volume 8
Instantiates
Publication
Contents
  • 1. John Locke : property, tax and the private sphere
  • Snape, J.
  • Frecknall-Hughes, J.
  • ; p. 1-35
  • 2. The birth of tax as a legal discipline
  • Gribnau, H.
  • Vording, H.
  • ; p. 37-66
  • 3. The curious case of Mr Trull
  • Baker, J.
  • ; p. 67-84
  • 4. The architecture of tax administration : function or form?
  • Stebbings, C.
  • ; p. 85-107
  • 5. Let them pay for their starvation : the imposition of income tax on Ireland in 1853
  • Clarke, P.
  • ; p. 109-130
  • 6. Not like grocers
  • Thomas, R.
  • ; p. 131-168
  • 7. The life and times of ESCs: a defence?
  • Daly, S.
  • ; p. 169-194
  • 8. The special contribution of 1948
  • Pearce, J.NH
  • ; p. 195-220
  • 9. The profits tax GAAR : an aid in the 'hopeless' defence against the dark arts
  • Harris, P.
  • ; p. 221-256
  • 10. Statutory interpretation in early capital gains tax cases
  • Ridd, P.
  • ; p. 257-294
  • 11. The UK's early tax treaties with European Countries
  • Avery Jones, J.F.
  • ; p. 295-340
  • 12. The 'great powers' and the development of the 1928 Model tax treaties
  • Jogarajan, S.
  • ; p. 341-362
  • 13. The UK's tax treaties with developing countries during the 1970s
  • Hearson, M.
  • ; p. 363-382
  • 14. From wartime expedient to enduring element of fiscal federalism : centralised income taxation in Australia since World War II
  • Krever, R.
  • Mellor, P.
  • ; p. 383-418
  • 15. The historical meaning of 'income' in New Zealand taxation statutes, cases and administration, 1891-1925
  • Griffiths, S.
  • ; p. 419-442
  • 16. When minerals are not enough : the origins of income taxation in Chile and their importance to the current situation
  • Boada, M.
  • ; p. 443-482
  • 17. Cesses in the Indian tax regime : a historical analysis
  • Kotha, A.
  • ; p. 483-512
  • 18. The state salt monopoly in China : ancient origins and modern implications
  • Xu, Y.
  • ; p. 513-537
Extent
x, 537 p.
Isbn
9781509908370
Label
Studies in the history of tax law : volume 8
Publication
Contents
  • 1. John Locke : property, tax and the private sphere
  • Snape, J.
  • Frecknall-Hughes, J.
  • ; p. 1-35
  • 2. The birth of tax as a legal discipline
  • Gribnau, H.
  • Vording, H.
  • ; p. 37-66
  • 3. The curious case of Mr Trull
  • Baker, J.
  • ; p. 67-84
  • 4. The architecture of tax administration : function or form?
  • Stebbings, C.
  • ; p. 85-107
  • 5. Let them pay for their starvation : the imposition of income tax on Ireland in 1853
  • Clarke, P.
  • ; p. 109-130
  • 6. Not like grocers
  • Thomas, R.
  • ; p. 131-168
  • 7. The life and times of ESCs: a defence?
  • Daly, S.
  • ; p. 169-194
  • 8. The special contribution of 1948
  • Pearce, J.NH
  • ; p. 195-220
  • 9. The profits tax GAAR : an aid in the 'hopeless' defence against the dark arts
  • Harris, P.
  • ; p. 221-256
  • 10. Statutory interpretation in early capital gains tax cases
  • Ridd, P.
  • ; p. 257-294
  • 11. The UK's early tax treaties with European Countries
  • Avery Jones, J.F.
  • ; p. 295-340
  • 12. The 'great powers' and the development of the 1928 Model tax treaties
  • Jogarajan, S.
  • ; p. 341-362
  • 13. The UK's tax treaties with developing countries during the 1970s
  • Hearson, M.
  • ; p. 363-382
  • 14. From wartime expedient to enduring element of fiscal federalism : centralised income taxation in Australia since World War II
  • Krever, R.
  • Mellor, P.
  • ; p. 383-418
  • 15. The historical meaning of 'income' in New Zealand taxation statutes, cases and administration, 1891-1925
  • Griffiths, S.
  • ; p. 419-442
  • 16. When minerals are not enough : the origins of income taxation in Chile and their importance to the current situation
  • Boada, M.
  • ; p. 443-482
  • 17. Cesses in the Indian tax regime : a historical analysis
  • Kotha, A.
  • ; p. 483-512
  • 18. The state salt monopoly in China : ancient origins and modern implications
  • Xu, Y.
  • ; p. 513-537
Extent
x, 537 p.
Isbn
9781509908370

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      52.3736660 4.9336932
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