Studies in the History of Tax Law, Volume 7

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

• Publisher: Hart Publishing
• Year: 2015
• Print ISBN: 9781849467988
• eBook ISBN: 9781509902088
• Edition: 1
• Topic: Law
• Subtopic: Tax Law
• Index: Law

These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.

Table of contents

• Cover
• Half-title
• Title
• Copyright
• Preface
• Contents
• List of Contributors
• List of Tables and Figures
• 1. The Sources of Addington’s Income Tax
• 2. Retention of Tax at Source and Business Financing
• 3. The Rise of the Finance Act: 1853–1922
• 4. The Board of Referees: ‘A Most Useful Addition to Fiscal Machinery’
• 5. Tax and the Tax Profession: Assessing Social Standing and Prestige
• 6. Tax and Pharmacy: A Synergy in Professional Evolution
• 7. Plaintive Aristocrati: The Upper Crust in Tax Cases
• 8. The Negotiation and Drafting of the First Australia–United States Double Taxation Treaty of 1953
• 9. The Drafting of the 1925 League of Nations Resolutions on Tax Evasion
• 10. In the Beginning: Taxation in Early Colonial New Zealand
• 11. Customs Revenue in the British Colony of New South Wales 1827–1859: And Inquiries Concerning Frederick Garling, Artist and Customs Department Employee
• 12. The Development of Centralised Income Taxation in Australia, 1901–1942
• 13. A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China
• 14. David Hume: Philosophical Historian of Tax Law
• 15. Reviving Capital Transfer Tax Scholarship
• 16. The Tax State, Benefit and Legitimacy