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Studies in the History of Tax Law

Studies in the History of Tax Law Volume 5

Name: Studies in the History of Tax Law
Brand: Hart Publishing
SKU: 9781849462242
Price: 2017.60 HKD
Availability: OutOfStock
Author: John Tiley
ISBN: 9781849462242

By John Tiley

Hart Publishing January 2012

Specifications

ISBN-13: 9781849462242
Publisher: Hart Publishing
Publication: January 2012
Format: Hardback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

These are 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.

Contents:: 1. Defining and Taxing Companies 1799 to 1965; John Avery Jones; 2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English Law; Chantal Stebbings; 3. Montesquieu – 'The Lively President' and the English Way of Taxation; John Snape; 4. Charitable Treatment? – A Short History of Taxation of Charities in Australia; Ann O'Connell; 5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799; Michael Gousmett; 6. Contextualising the Development of the Tax Profession: Some First Thoughts; Jane Frecknall-Hughes; 7. The Road to 1944: Antecedents of the PAYE Scheme; John Pearce; 8. Restricting Tax Relief on Business Entertaining and Gifts: 1948–1965; David Stopforth; 9. History of the International Taxation of Income from Services; Angharad Miller; 10. ERA Seligman: The Surprising Fiscal Sociologist; Ann Mumford; 11. Charles Herckenrath's 100 Per Cent Death Tax Rate; Onno Ydema and Henk Vording; 12. The History of Death Duties and Gift Duty in New Zealand; Michael Littlewood; 13. An Older Tale of Default on Greek Bonds; Malcolm Gammie; 14. Avoiding Evasion: An Australian Historical Perspective; Margaret McKerchar and Cynthia Coleman; 15. Do We Need Article 7 (3)? History and Purpose of the Business Profits Deduction Rule in Tax Treaties; Richard Vann; 16. The Negotiation and Drafting of the 1967 United Kingdom– Australia Taxation Treaty; C John Taylor