Studies in the History of Tax Law, Volume 9

Peter Harris, Dominic de Cogan, Peter Harris, Dominic de Cogan

• Publisher: Hart Publishing
• Year: 2019
• Print ISBN: 9781509952007
• eBook ISBN: 9781509924950
• Edition: 1
• Topic: Law
• Subtopic: Legal History
• Index: Law

These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these 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. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.

Table of contents

• Cover
• Title Page
• Preface
• Table of Contents
• List of Contributors
• 1. Jeremy Bentham – Developing Ideas About Taxation and Law
• 2. Contractualism and Tax Governance: Hobbes and Hume
• 3. John Tiley and the Thunder of History
• 4. Benefits Theories of Tax Fairness
• 5. Tax and Taxability: ‘Trade, Profession or Vocation’ Seen Through the Eyes of Jane Austen
• 6. The Taxation of Road Travel: Revenue and Regulation in Georgian Britain
• 7. Deduction of Expenses of Management
• 8. A Tale of the Merger Between the Inland Revenue and HM Customs and Excise
• 9. Through Ramsay Spectacles
• 10. Lloyd George’s Land Values Duties
• 11. Professional Status in Tax Law: The Case of Leopold Maxse
• 12. The UK Capital Gains Tax: The Conception of the 1965 Act
• 13. The Early Proposals for a European Corporate Tax Policy
• 14. How The Netherlands Became a Tax Haven for Multinationals
• 15. The Origins and Architecture of the 1942 Canada–United States Income Tax Treaty
• 16. The Drafting of the First Model Treaties on Tax Evasion
• 17. Income Tax in New Zealand, 1914–18: The World War I Watershed
• 18. The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System
• Copyright Page