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The Dynamics of Taxation: Essays in Honour of Judith Freedman

The Dynamics of Taxation: Essays in Honour of Judith Freedman

Author: Glen Loutzenhiser; Rita de la Feria
Publisher: Hart Publishing
ISBN: 9781509929092

Published In: October 2020
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only
Paperback Edition ISBN: 9781509944705

List Price: HKD 1,430.00

HKD 1,387.10 Save HKD 42.90 (3%)

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Contents

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This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures.

Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.

Foreword

John Avery Jones and Philip Baker

Introduction: A Tribute to Professor Judith Freedman's Outstanding Career

Glen Loutzenhiser and Rita de la Feria

Part I: Taxing Small Businesses and Individuals

Chapter 1: Geoffrey and Elspeth Howe and The Path Towards Independent Taxation of Husbands and Wives: 1968-1980

Glen Loutzenhiser

Chapter 2: Does an Inheritance Tax Have a Future? Practical Options to Consider

Emma Chamberlain

Chapter 3: Should the Suggestion that Ownership is a 'Myth' Have Any Implications for the Structure of Tax Law?

Edwin Simpson

Chapter 4: Income Taxation of Small Business: Toward Simplicity, Neutrality, and Coherence