Studies in the history of tax law : volume 7

Resource Information

The work Studies in the history of tax law : volume 7 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Studies in the history of tax law : volume 7

Creator

• Studies in the history of tax law

Contributor

• Cogan, D. de
• Harris, P.A. (Peter)

Subject

• GST
• United Nations
• capital transfer tax
• case law
• fiscal federalism
• history of taxation
• income tax
• pharmaceutical industry
• tax adviser
• tax evasion
• tax relief
• tax treaty

Language

eng

Summary

Collection of papers presented 30 June and 1 July 2014 at the seventh Tax Law History Conference organized by the Centre for Tax of the Law, part of the Faculty of the University of Cambridge. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with salt tax in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on capital gains, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another with the scholarship of John Tiley and a final paper on the tax state in the global era

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction