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The Resource The dynamics of taxation: essays in honour of Judith Freedman

The dynamics of taxation: essays in honour of Judith Freedman

Label
The dynamics of taxation: essays in honour of Judith Freedman
Title
The dynamics of taxation: essays in honour of Judith Freedman
Contributor
Subject
Language
eng
Summary
This book provides 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
Geographic coverage
  • Europe
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Loutzenhiser, G
  • Feria, R. de la
http://library.link/vocab/subjectName
  • SME
  • corporate income tax
  • individual income tax
  • tax avoidance
  • tax authorities
  • taxpayer rights
  • married couple
  • procedural tax law
  • inheritance tax
  • wealth tax
  • EU tax law
  • zero rate
  • tax accounting
  • abuse of law
  • group treatment
  • allowance for corporate equity
Label
The dynamics of taxation: essays in honour of Judith Freedman
Instantiates
Publication
Contents
  • Foreword
  • Avery Jones, J.F.
  • ; p. v-vi
  • Judith Freedman as a Colleague 1982-2020
  • Baker, P.
  • ; p. vii-x
  • Introduction: A tribute to Professor Judith Freedman's outstanding career
  • Loutzenhiser, G.
  • Feria, R. de la
  • ; p. 1-5
  • Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives: 1968-1980
  • Loutzenhiser, G.
  • ; p. 9-25
  • Does an inheritance tax have a future? Practical options to consider
  • Chamberlain, E.
  • ; p. 27-51
  • Should the suggestion that ownership is a 'myth' have any implications for the structure of tax law?
  • Simpson, E.
  • ; p. 53-73
  • Income taxation of small business: Towards simplicity, neutrality and coherence
  • Duff, D.G.
  • ; p. 75-96
  • Principles and practice of taxing small business
  • Adam, S.
  • Miller, H. (Helen)
  • ; p. 97-116
  • Dependent contractors in tax and employment law
  • Collins, H.
  • ; p. 117-131
  • Tackling tax avoidance: The use and growth of statutory 'avoidance' language
  • Gammie, M.
  • ; p. 135-154
  • EU general anti-(tax) avoidance mechanisms
  • Feria, R. de la
  • ; p. 155-184
  • The concept of abuse of law in European taxation : a methodological and constitutional perspective
  • Schön, W.
  • ; p. 185-208
  • Fiscal jurisdiction and multinational groups : a perspective from 'political right'
  • Snape, J.
  • ; p. 211-230
  • Reflections on the allowance for corporate equity after three decades
  • Devereux, M.P.
  • Vella, J.
  • ; p. 231-250
  • The changing patterns of EU direct tax integration
  • Cédelle, A.
  • ; p; 251-270
  • The origins, development and future of zero-rating in the UK
  • Morse, G.
  • ; p. 271-290
  • Drawing the boundaries of HMRC's discretion
  • Daly, S.
  • ; p. 293-308
  • Trends in tax administration
  • Walpole, M.
  • ; p. 309-328
  • True and fair view and tax accounting
  • Báez Moreno, A.
  • ; p. 329-350
  • Afterword: Professor Judith Freedman: A short appreciation from Women in Tax
  • Self, H.
  • ; p. 351-352
Extent
xiv, 364 p.
Isbn
9781509929108
Isbn Type
(eBook)
Label
The dynamics of taxation: essays in honour of Judith Freedman
Publication
Contents
  • Foreword
  • Avery Jones, J.F.
  • ; p. v-vi
  • Judith Freedman as a Colleague 1982-2020
  • Baker, P.
  • ; p. vii-x
  • Introduction: A tribute to Professor Judith Freedman's outstanding career
  • Loutzenhiser, G.
  • Feria, R. de la
  • ; p. 1-5
  • Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives: 1968-1980
  • Loutzenhiser, G.
  • ; p. 9-25
  • Does an inheritance tax have a future? Practical options to consider
  • Chamberlain, E.
  • ; p. 27-51
  • Should the suggestion that ownership is a 'myth' have any implications for the structure of tax law?
  • Simpson, E.
  • ; p. 53-73
  • Income taxation of small business: Towards simplicity, neutrality and coherence
  • Duff, D.G.
  • ; p. 75-96
  • Principles and practice of taxing small business
  • Adam, S.
  • Miller, H. (Helen)
  • ; p. 97-116
  • Dependent contractors in tax and employment law
  • Collins, H.
  • ; p. 117-131
  • Tackling tax avoidance: The use and growth of statutory 'avoidance' language
  • Gammie, M.
  • ; p. 135-154
  • EU general anti-(tax) avoidance mechanisms
  • Feria, R. de la
  • ; p. 155-184
  • The concept of abuse of law in European taxation : a methodological and constitutional perspective
  • Schön, W.
  • ; p. 185-208
  • Fiscal jurisdiction and multinational groups : a perspective from 'political right'
  • Snape, J.
  • ; p. 211-230
  • Reflections on the allowance for corporate equity after three decades
  • Devereux, M.P.
  • Vella, J.
  • ; p. 231-250
  • The changing patterns of EU direct tax integration
  • Cédelle, A.
  • ; p; 251-270
  • The origins, development and future of zero-rating in the UK
  • Morse, G.
  • ; p. 271-290
  • Drawing the boundaries of HMRC's discretion
  • Daly, S.
  • ; p. 293-308
  • Trends in tax administration
  • Walpole, M.
  • ; p. 309-328
  • True and fair view and tax accounting
  • Báez Moreno, A.
  • ; p. 329-350
  • Afterword: Professor Judith Freedman: A short appreciation from Women in Tax
  • Self, H.
  • ; p. 351-352
Extent
xiv, 364 p.
Isbn
9781509929108
Isbn Type
(eBook)

Library Locations

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