Studies in the History of Tax Law, Volume 12

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Studies in the History of Tax Law, Volume 12

Edited by Peter Harris · Dominic de Cogan
Hart Publishing September 2025

Specifications

ISBN-13
9781509981731
Publisher
Hart Publishing
Publication
September 2025
Format
Hardback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This book is a continuation of the prestigious series investigating current tax policy debates in an historical context.

  • UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants' Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership).
  • International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure).
  • Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states

Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.

Table of Contents

1. Tonnage Taxes, Old and New, Victor Baker (HMRC, UK)
2. Taxation as a Cause of the 'Peasants' Revolt:' The Burden of Taxation in England between the Black Death and the 1381 Popular Uprising, Barbara Abraham (Worshipful Company of Tax Advisers, UK)
3. Examining the Influences on English Excise Taxes, after 1643, Jane Frecknall-Hughes (Nottingham University, UK), Hans Gribnau (Tilburg University, Netherlands) and Onno Ydema (Leiden University, Netherlands)
4. The Numerical Effect on Specific Taxpayers of Triple Assessment Followed by the Introduction of Income Tax, John Avery Jones (London School of Economics, UK)
5. The Challenges of Tax Administration in Scotland 1780-1870, Chantal Stebbings (University of Exeter, UK)
6. Lord Wilberforce's Contribution to Tax Law, Philip Ridd (formerly Solicitor of Inland Revenue)
7. Death and Resurrection, Richard Thomas (Tax Chamber)
8. The Shift from an Inclusionary to an Exclusionary Focus: The Relatively Late Appearance of Beneficial Ownership in UK Tax Statute, Vincent Ooi (Singapore Management University)
9. The State of Nature in International Taxation, Wei Cui (University of British Columbia, Canada)
10. The United Nations' International Tax Interregnum: Strands from the Fiscal Commission to the Group of Experts (1954-1967), Niki Teo (University of Sydney, Australia)
11. Gaps and Dualisms in the Development of VAT: How VAT Went from Zero to Hero in Europe, the USA and the Developing World, Ian Roxan (London School of Economics, UK)
12. United in Diversity: Historical Explanations for the Limited Harmonisation of VAT Procedural Law in the EU, Stefanie Geringer (University of Vienna, Austria)
13. Taxing the Rich in the Medieval Italian City-states, Reinier Kooiman (University of Amsterdam, Netherlands)
14. How Modern Japanese Business Elite Formed the way to Intervene the Legal Reform? The Case of the Income Tax Reform during 1920s, Shunsuke Nakoaka (Kokushikan University, Japan)
15. The South African General Anti-avoidance rule: Its Formative Years, Enelia Jansen van Rensburg (Stellenbosch University, South Africa)
16. Income Tax and the British Crown Colony of Singapore 1947-1948: Governor Uses Reserve Powers, Diane Kraal (Monash University, Australia)
17. Partnerships, Trusts and the Carter Commission, Colin Campbell (Western University, Canada) and Robert Raizenne (McGill University, Canada)
18. Taxation without Tax Law? Exploring Taxation in Classical Athens through the lens of Aristotle, Jo Badisco (Hasselt University, Belgium)
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