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Studies in the History of Tax Law, Volume 12
About this book
This book is a continuation of the prestigious series investigating current tax policy debates in an historical context.
The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories:
1. UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants' Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership).
2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure).
3. Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states.
Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.
The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories:
1. UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants' Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership).
2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure).
3. Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states.
Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.
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Yes, you can access Studies in the History of Tax Law, Volume 12 by Peter Harris,Dominic de Cogan in PDF and/or ePUB format, as well as other popular books in Derecho & Historia jurídica. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Cover
- Title Page
- Preface
- Contents
- List of Contributors
- 1. Tonnage Taxes, Old and New
- 2. ‘Tax has tenet us alle’: The Burden of Taxation in England in the Epoch Preceding the Peasants’ Revolt of 1381
- 3. Examining the Influences on English Excise Taxes, after 1643
- 4. The Numerical Effect on Specific Taxpayers of Triple Assessment Followed by the Introduction of Income Tax
- 5. The Challenges of Localism in Tax Administration: The Scottish Experience 1750–1850
- 6. Lord Wilberforce’s Contribution to Tax Law
- 7. Death and Resurrection
- 8. The Shift from an Inclusionary to an Exclusionary Focus: The Relatively Late Appearance of Beneficial Ownership in UK Tax Statutes
- 9. False Idols in the Early History of International Taxation
- 10. The United Nations’ International Tax Interregnum, 1954–1967
- 11. From Zero to Hero: The Invention of VAT as the World’s Consumption Tax
- 12. United in Diversity: Historical Explanations for the Limited Harmonisation of VAT Procedural Law in the EU
- 13. Taxing the Rich in the Medieval Italian City States
- 14. How Modern Japanese Business Elite Formed a Way to Intervene in Legal Reform? The Case of Income Tax Reform During the 1920s
- 15. The South African General Anti-avoidance Rule: Its Formative Years
- 16. The British Crown Colony of Singapore: Income Tax to 1948. Governor Uses Reserve Powers
- 17. Trusts, Partnerships and the Carter Commission
- 18. Taxation without Tax Law? Exploring Taxation in Classical Athens Through the Lens of Aristotle
- Copyright Page