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Author Tax Law History Conference (1st : 2002 : Lucy Cavendish College)

Title Studies in the history of tax law / edited by John Tiley
Published Oxford : Hart Publishing, 2004


Location Call no. Vol. Availability
 MELB  KM 335.007 Til/Sit  AVAILABLE
Description xii, 417 pages ; 24 cm
Contents What is income? / Martin Daunton -- Taxing foreign income from Pitt to the tax law rewrite-the decline of the remittance basis / John Avery Jones -- Income tax tribunals : their influence and place in the Victorian legal system / Chantal Stebbings -- Aspects of schedule A / John Tiley -- Excess profits duty / Philip Ridd -- Deliberations over taxing capital gains-the position up to 1955 / David Stopforth -- The evolution of UK tax legislation for employee share ownership plans / Peter Casson -- What's in a name? / JDB Oliver -- John Lackland : a fiscal re-evaluation / Jane Frecknall Hughes and Lynne Oats -- Estate planning in early-modern England : 'having' in the Statute of Wills 1540 / Neil Jones -- Stamp duty, propaganda and the French Revolutionary and Napoleonic Wars / Lynne Oats and Pauline Sadler -- Slave taxes / Kevin Outterson -- The chicken or the egg? a historical review of the influence of tax administration on the development of income tax law in Australia / Cynthia Coleman and Margaret McKerchar -- The long and winding road : a century of centralisation in Australian tax / Rodney Fisher and Jacqueline McManus -- Formalism and Israeli anti-avoidance doctrines in the 1950s and 1960s / Assaf Likhovski -- Tax reform in Hong Kong in the 1970s : sincere failure or successful charade? / Michael Littlewood
Summary This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Faculty's Centre for Tax Law. The papers ranged widely from the King John era to the 20th century, from Tudor England's Statute of Wills to the American taxes on slaves, as well as papers from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged form the tax base through tax administration to tax policy making as well as providing detailed accounts of the UK's remittance basis of taxation and the Excess Profits Duty of the First World War
Analysis Tax Law history
Tax law history
Tax law history
Notes Papers from the first Tax Law History Conference, organized by the Centre for Tax Law and held September 2002 at Lucy Cavendish College, University of Cambridge
Bibliography Includes bibliographical references
Subject Taxation -- History.
Taxation -- Great Britain -- History.
Taxation -- Law and legislation -- Great Britain -- History -- Congresses.
Taxation -- Law and legislation -- History -- Congresses.
Taxation -- Law and legislation -- History.
Genre/Form Conference papers and proceedings.
Author Tiley, John.
University of Cambridge. Centre for Tax Law.
Tax Law History Conference (2nd : 2004 : Lucy Cavendish College)
LC no. 2004559136
ISBN 1841134732