Home >
Taxation >
Studies in the History of Tax Law: Volume 8

Studies in the History of Tax Law: Volume 8

Author: Dominic de; Harris Peter Cogan
Publisher: Hart Publishing
ISBN: 9781509908370
Published In: August 2017
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 2,080.00

HKD 2,017.60 Save HKD 62.40 (3%)

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, papers have been selected from an oversupply of proposals for their interest and relevance and scrutinised and edited to the highest standard for inclusion in this prestigious series.

The papers fall within five basic themes. Two papers focus on tax theory; one on John Locke and the other on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts; an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three consider aspects of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928.

The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.

1. John Locke: Property, Tax and the Private Sphere

John Snape and Jane Frecknall-Hughes

2. The Birth of Tax as a Legal Discipline

Hans Gribnau and Henk Vording

3. The Curious Case of Mr Trull

Sir John Baker

4. The Architecture of Tax Administration: Function or Form?

Chantal Stebbings

5. Let Them Pay For Their Starvation: The Imposition of Income Tax on Ireland in 1853

Peter Clarke

6. Not Like Grocers

Richard Thomas