The Resource Studies in the history of tax law : volume 2
Studies in the history of tax law : volume 2
Resource Information
The item Studies in the history of tax law : volume 2 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 2 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 volume contains the papers of the second Tax Law History Conference in Cambridge, held in July 2004 and organized by the Centre for Tax Law, which is part of the Law Faculty of the University of Cambridge
- Language
- eng
- Extent
- xii, 442 p.
- Contents
-
- 1: The Special Commissioners from Trafalgar to Waterloo
- Avery Jones, J.F.
- ; p. 3-47
- 2: Access to justice before the Special Commissioners of Income Tax in the nineteenth century
- Stebbings, C.
- ; p. 49-85
- 3: The rise and development of the concept of 'total income' in United Kingdom income tax law : 1842-1952
- Pearce, J.H.N.
- ; p. 87-117
- 4: Official deliberations on capital gains tax : 1955-1960
- Stopforth, D.
- ; p. 119-135
- 5: Excess profits tax litigation
- Ridd, P.
- ; p. 137-179
- 6: Tax law and public opinion : explaining IRC v Duke of Westminster
- Likhovski, A.
- ; p. 183-221
- 7: A book review of 'The saving of income tax, surtax and death duties' by Jasper More
- Baker, P.
- ; p. 223-234
- 8: When is a tax not a tax but a tithe?
- Lewis, A.
- ; p. 235-252
- 9: The concept of taxation and the Age of Enlightenment
- Frecknall Hughes, J.
- ; p. 253-286
- 10: The abolition of the taxes on knowledge
- Oats, L.
- Sadler, P.
- ; p. 287-306
- 11: The abolition of wealth transfer taxes in Canada
- Duff, D.G.
- ; p. 309-334
- 12: A tale of two systems : the divergent tax histories of Australia and Canada
- Fisher, R.
- ; p. 335-356
- 13: The ever-elusive definition of income : a historical perspective from Australia
- McKerchar, M.
- Coleman, C.
- ; p. 357-373
- 14: Why was the US corporate tax enacted in 1909?
- Avi-Yonah, R.S.
- ; p. 377-392
- 15: Entity theory as myth in the US corporate excise tax of 1909
- Bank, S.A.
- ; p. 393-426
- 16: Voluntarism and taxation
- Jones, C.C.
- ; p. 427-442
- Isbn
- 9781841136776
- Label
- Studies in the history of tax law : volume 2
- Title
- Studies in the history of tax law : volume 2
- Language
- eng
- Summary
- This volume contains the papers of the second Tax Law History Conference in Cambridge, held in July 2004 and organized by the Centre for Tax Law, which is part of the Law Faculty of the University of Cambridge
- 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
- income tax law
- capital gains tax
- excess profits tax
- excise duty
- case law
- Label
- Studies in the history of tax law : volume 2
- Contents
-
- 1: The Special Commissioners from Trafalgar to Waterloo
- Avery Jones, J.F.
- ; p. 3-47
- 2: Access to justice before the Special Commissioners of Income Tax in the nineteenth century
- Stebbings, C.
- ; p. 49-85
- 3: The rise and development of the concept of 'total income' in United Kingdom income tax law : 1842-1952
- Pearce, J.H.N.
- ; p. 87-117
- 4: Official deliberations on capital gains tax : 1955-1960
- Stopforth, D.
- ; p. 119-135
- 5: Excess profits tax litigation
- Ridd, P.
- ; p. 137-179
- 6: Tax law and public opinion : explaining IRC v Duke of Westminster
- Likhovski, A.
- ; p. 183-221
- 7: A book review of 'The saving of income tax, surtax and death duties' by Jasper More
- Baker, P.
- ; p. 223-234
- 8: When is a tax not a tax but a tithe?
- Lewis, A.
- ; p. 235-252
- 9: The concept of taxation and the Age of Enlightenment
- Frecknall Hughes, J.
- ; p. 253-286
- 10: The abolition of the taxes on knowledge
- Oats, L.
- Sadler, P.
- ; p. 287-306
- 11: The abolition of wealth transfer taxes in Canada
- Duff, D.G.
- ; p. 309-334
- 12: A tale of two systems : the divergent tax histories of Australia and Canada
- Fisher, R.
- ; p. 335-356
- 13: The ever-elusive definition of income : a historical perspective from Australia
- McKerchar, M.
- Coleman, C.
- ; p. 357-373
- 14: Why was the US corporate tax enacted in 1909?
- Avi-Yonah, R.S.
- ; p. 377-392
- 15: Entity theory as myth in the US corporate excise tax of 1909
- Bank, S.A.
- ; p. 393-426
- 16: Voluntarism and taxation
- Jones, C.C.
- ; p. 427-442
- Extent
- xii, 442 p.
- Isbn
- 9781841136776
- Isbn Type
- (hardback)
- Label
- Studies in the history of tax law : volume 2
- Contents
-
- 1: The Special Commissioners from Trafalgar to Waterloo
- Avery Jones, J.F.
- ; p. 3-47
- 2: Access to justice before the Special Commissioners of Income Tax in the nineteenth century
- Stebbings, C.
- ; p. 49-85
- 3: The rise and development of the concept of 'total income' in United Kingdom income tax law : 1842-1952
- Pearce, J.H.N.
- ; p. 87-117
- 4: Official deliberations on capital gains tax : 1955-1960
- Stopforth, D.
- ; p. 119-135
- 5: Excess profits tax litigation
- Ridd, P.
- ; p. 137-179
- 6: Tax law and public opinion : explaining IRC v Duke of Westminster
- Likhovski, A.
- ; p. 183-221
- 7: A book review of 'The saving of income tax, surtax and death duties' by Jasper More
- Baker, P.
- ; p. 223-234
- 8: When is a tax not a tax but a tithe?
- Lewis, A.
- ; p. 235-252
- 9: The concept of taxation and the Age of Enlightenment
- Frecknall Hughes, J.
- ; p. 253-286
- 10: The abolition of the taxes on knowledge
- Oats, L.
- Sadler, P.
- ; p. 287-306
- 11: The abolition of wealth transfer taxes in Canada
- Duff, D.G.
- ; p. 309-334
- 12: A tale of two systems : the divergent tax histories of Australia and Canada
- Fisher, R.
- ; p. 335-356
- 13: The ever-elusive definition of income : a historical perspective from Australia
- McKerchar, M.
- Coleman, C.
- ; p. 357-373
- 14: Why was the US corporate tax enacted in 1909?
- Avi-Yonah, R.S.
- ; p. 377-392
- 15: Entity theory as myth in the US corporate excise tax of 1909
- Bank, S.A.
- ; p. 393-426
- 16: Voluntarism and taxation
- Jones, C.C.
- ; p. 427-442
- Extent
- xii, 442 p.
- Isbn
- 9781841136776
- Isbn Type
- (hardback)
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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/LmTJO_x1ejk/" 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/LmTJO_x1ejk/">Studies in the history of tax law : volume 2</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
