The Resource Studies in the history of tax law : volume 5
Studies in the history of tax law : volume 5
Resource Information
The item Studies in the history of tax law : volume 5 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 5 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
- This book contains the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing companies from 1799 to 1965, the window tax from a public health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, charitable purposes exemption from income tax: Pitt to Pemsel 1798 - 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the negotiation and drafting of the 1967 United Kingdom Australia taxation treaty and on art 7 (3) of the OECD Model Treaty
- Language
- eng
- Extent
- xii, 502 p.
- Contents
-
- 1: Defining and taxing companies 1799 to 1965
- Avery Jones, J.F.
- ; p. 1-42
- 2: Public health imperatives and taxation policy : the window tax as an early paradigm in English law
- Stebbings, C.
- ; p. 43-71
- 3: Montesquieu - 'the lively president' and the English way of taxation
- Snape, J.
- ; p. 73-90
- 4: Charitable treatment? - a short history of taxation of charities in Australia
- O'Connell, A.
- ; p. 91-124
- 5: A short history of the charitable purposes exemption from income tax of 1799
- Gousmett, M.
- ; p. 125-176
- 6: Contextualising the development of the tax profession : some first thoughts
- Frecknall Hughes, J.
- ; p. 177-191 ; refs
- 7: The road to 1944 : antecedents of the PAYE scheme
- Pearce, J.H.N.
- ; p. 193-218
- 8: Restricting tax relief on business entertaining and gifts : 1948-1965
- Stopforth, D.
- ; p. 219-241
- 9: History of the international taxation of income from services
- Miller, A.
- ; p. 243-279
- 10: ERA Seligman : the surprising fiscal sociologist
- Mumford, A.
- ; p. 281-299
- 11: Charles Herckenrath's 100 per cent death tax rate
- Ydema, O.
- Vording, H.
- ; p. 301-316
- 12: The history of death duties and gift duty in New Zealand
- Littlewood, M.
- ; p. 317-357
- 13: An older tale of default on Greek bonds
- Gammie, M.
- ; p. 359-379
- 14: Avoiding evasion : an Australian historical perspective
- McKerchar, M.
- Coleman, C.
- ; p. 381-392
- 15: Do we need Article 7(3)? History and purpose of the business profits deduction rule in tax treaties
- Vann, R.
- ; p. 393-425
- 16: The negotiation and drafting of the 1967 United Kingdom-Australia taxation treaty
- Taylor, C.J.
- ; p. 427-502
- Isbn
- 9781849462242
- Label
- Studies in the history of tax law : volume 5
- Title
- Studies in the history of tax law : volume 5
- Language
- eng
- Summary
- This book contains the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing companies from 1799 to 1965, the window tax from a public health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, charitable purposes exemption from income tax: Pitt to Pemsel 1798 - 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the negotiation and drafting of the 1967 United Kingdom Australia taxation treaty and on art 7 (3) of the OECD Model Treaty
- http://bibfra.me/vocab/lite/collectionName
- Studies in the history of tax law
- http://library.link/vocab/creatorName
- Avery Jones, J.F.
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Tiley, J
- http://library.link/vocab/subjectName
-
- history of taxation
- charities
- PAYE
- deductions
- services
- inheritance tax
- gift tax
- bond
- business profits
- tax treaty
- Label
- Studies in the history of tax law : volume 5
- Contents
-
- 1: Defining and taxing companies 1799 to 1965
- Avery Jones, J.F.
- ; p. 1-42
- 2: Public health imperatives and taxation policy : the window tax as an early paradigm in English law
- Stebbings, C.
- ; p. 43-71
- 3: Montesquieu - 'the lively president' and the English way of taxation
- Snape, J.
- ; p. 73-90
- 4: Charitable treatment? - a short history of taxation of charities in Australia
- O'Connell, A.
- ; p. 91-124
- 5: A short history of the charitable purposes exemption from income tax of 1799
- Gousmett, M.
- ; p. 125-176
- 6: Contextualising the development of the tax profession : some first thoughts
- Frecknall Hughes, J.
- ; p. 177-191 ; refs
- 7: The road to 1944 : antecedents of the PAYE scheme
- Pearce, J.H.N.
- ; p. 193-218
- 8: Restricting tax relief on business entertaining and gifts : 1948-1965
- Stopforth, D.
- ; p. 219-241
- 9: History of the international taxation of income from services
- Miller, A.
- ; p. 243-279
- 10: ERA Seligman : the surprising fiscal sociologist
- Mumford, A.
- ; p. 281-299
- 11: Charles Herckenrath's 100 per cent death tax rate
- Ydema, O.
- Vording, H.
- ; p. 301-316
- 12: The history of death duties and gift duty in New Zealand
- Littlewood, M.
- ; p. 317-357
- 13: An older tale of default on Greek bonds
- Gammie, M.
- ; p. 359-379
- 14: Avoiding evasion : an Australian historical perspective
- McKerchar, M.
- Coleman, C.
- ; p. 381-392
- 15: Do we need Article 7(3)? History and purpose of the business profits deduction rule in tax treaties
- Vann, R.
- ; p. 393-425
- 16: The negotiation and drafting of the 1967 United Kingdom-Australia taxation treaty
- Taylor, C.J.
- ; p. 427-502
- Extent
- xii, 502 p.
- Isbn
- 9781849462242
- Isbn Type
- (print)
- Label
- Studies in the history of tax law : volume 5
- Contents
-
- 1: Defining and taxing companies 1799 to 1965
- Avery Jones, J.F.
- ; p. 1-42
- 2: Public health imperatives and taxation policy : the window tax as an early paradigm in English law
- Stebbings, C.
- ; p. 43-71
- 3: Montesquieu - 'the lively president' and the English way of taxation
- Snape, J.
- ; p. 73-90
- 4: Charitable treatment? - a short history of taxation of charities in Australia
- O'Connell, A.
- ; p. 91-124
- 5: A short history of the charitable purposes exemption from income tax of 1799
- Gousmett, M.
- ; p. 125-176
- 6: Contextualising the development of the tax profession : some first thoughts
- Frecknall Hughes, J.
- ; p. 177-191 ; refs
- 7: The road to 1944 : antecedents of the PAYE scheme
- Pearce, J.H.N.
- ; p. 193-218
- 8: Restricting tax relief on business entertaining and gifts : 1948-1965
- Stopforth, D.
- ; p. 219-241
- 9: History of the international taxation of income from services
- Miller, A.
- ; p. 243-279
- 10: ERA Seligman : the surprising fiscal sociologist
- Mumford, A.
- ; p. 281-299
- 11: Charles Herckenrath's 100 per cent death tax rate
- Ydema, O.
- Vording, H.
- ; p. 301-316
- 12: The history of death duties and gift duty in New Zealand
- Littlewood, M.
- ; p. 317-357
- 13: An older tale of default on Greek bonds
- Gammie, M.
- ; p. 359-379
- 14: Avoiding evasion : an Australian historical perspective
- McKerchar, M.
- Coleman, C.
- ; p. 381-392
- 15: Do we need Article 7(3)? History and purpose of the business profits deduction rule in tax treaties
- Vann, R.
- ; p. 393-425
- 16: The negotiation and drafting of the 1967 United Kingdom-Australia taxation treaty
- Taylor, C.J.
- ; p. 427-502
- Extent
- xii, 502 p.
- Isbn
- 9781849462242
- Isbn Type
- (print)
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