Studies in the History of Tax Law, Volume 11

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

• Publisher: Hart Publishing
• Year: 2023
• Print ISBN: 9781509963263
• eBook ISBN: 9781509963270
• Edition: 1
• Topic: Law
• Subtopic: Legal History
• Index: Law

This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories:

1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State;
2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and
3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.

Table of contents

• Cover
• Title Page
• Preface
• Contents
• List of Contributors
• 1. The Taxation of the Royal Forests of England 1066–1307
• 2. Aeneas Coffey and the Role of Tax in the Emergence of Modern Whiskey
• 3. Administrative Areas in the History of Income Tax Law: A Challenging Anachronism
• 4. From Gladstone to Thatcher: The Shortage of Parliamentary Time in the United Kingdom and the Implications for Tax Legislation – And Beyond
• 5. ‘The Normal Meaning of Securities is Not Open to Doubt’; Viscount Cave in Singer v Williams (1920). Is that Right?
• 6. The Overlooked Majority: The Limits of Whitney v CIR
• 7. Viscount Radcliffe (1899–1978)
• 8. The Reception of Roman Tax Law
• 9. Metropolitan Views, Colonial Practices. Transfer of Tax Policy Ideas between the Netherlands and Dutch East Indies
• 10. Tax after the American War of Independence: A Consideration of The Federalist and The Anti-Federalist Papers
• 11. Sir George Grey’s Machiavellian Constitutional and Fiscal Reforms in Aotearoa New Zealand, 1845–76
• 12. The Long Gestation and Troubled Birth of the First Income Tax Law in Modern China: 1912–37
• 13. Transition without Change: Taxation by the Irish Free State
• 14. Decades of Parallels: South Africa’s Efforts During the First Half of the Twentieth Century to Avoid Double Taxation and the Impact of Model Solutions by the League of Nations
• 15. The League of Nations and International Tax in the 1930s
• 16. Scandinavian Law Through the Looking Glass: A Comparative Study on the Historical Development of GAARs in Sweden, Denmark, and Norway
• 17. The OECD Model Tax Convention: Was There a Grand Plan?
• 18. The Carter Commission and the Corporate Income Tax in Canada
• Copyright Page