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The Dynamics of Taxation: Essays in Honour of Judith Freedman

The Dynamics of Taxation: Essays in Honour of Judith Freedman

Name: The Dynamics of Taxation: Essays in Honour of Judith Freedman
Brand: Hart Publishing
SKU: 9781509944705
Price: 567.32 HKD
Availability: InStock
Author: Glen Loutzenhiser; Rita de la Feria
ISBN: 9781509944705

Edited by Glen Loutzenhiser · Rita de la Feria

Hart Publishing June 2022

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ISBN-13: 9781509944705
Publisher: Hart Publishing
Publication: June 2022
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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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

Judith Freedman as a Colleague 1982–2020

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

1. Geoffrey and Elspeth Howe and the Path Towards Independent Taxation of Husbands and Wives: 1968–1980

Glen Loutzenhiser

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

Emma Chamberlain

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

Edwin Simpson

4. Income Taxation of Small Business: Towards Simplicity, Neutrality and Coherence

David G Duff

5. Principles and Practice of Taxing Small Business

Stuart Adam and Helen Miller

6. Dependent Contractors in Tax and Employment Law

Hugh Collins

PART II. TAX AVOIDANCE

7. Tackling Tax Avoidance: The Use and Growth of Statutory 'Avoidance' Language

Malcolm Gammie

8. EU General Anti-(Tax) Avoidance Mechanisms

Rita de la Feria

9. The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective

Wolfgang Schön

PART III. CORPORATE TAX REFORM

10. Fiscal Jurisdiction and Multinational Groups. A Perspective from 'Political Right'

John Snape

11. Reflections on the Allowance for Corporate Equity After Three Decades

Michael P Devereux and John Vella

12. The Changing Patterns of EU Direct Tax Integration

Anzhela Cédelle

13. The Origins, Development and Future of Zero-Rating in the UK

Geoffrey Morse

PART IV. TAX ADMINISTRATION

14. Drawing the Boundaries of HMRC's Discretion

Stephen Daly

15. Trends in Tax Administration

Michael Walpole

16. True and Fair View and Tax Accounting

Andrés Báez Moreno

Afterword: Professor Judith Freedman: A Short Appreciation from Women in Tax

Heather Self

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The Dynamics of Taxation: Essays in Honour of Judith Freedman

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Table of Contents

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