- 514 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
Studies in the History of Tax Law, Volume 5
About this book
These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing Companies from 1799 to 1965, the Window tax from a Public Health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 – 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the Negotiation and Drafting of the 1967 United Kingdom Australia Taxation Treaty and on art 7 (3) of the OECD Model Treaty.
Frequently asked questions
Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.
At the moment all of our mobile-responsive ePub books are available to download via the app. Most of our PDFs are also available to download and we're working on making the final remaining ones downloadable now. Learn more here.
Perlego offers two plans: Essential and Complete
- Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
- Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access Studies in the History of Tax Law, Volume 5 by John Tiley in PDF and/or ePUB format, as well as other popular books in Law & Tax Law. We have over one million books available in our catalogue for you to explore.
Information
Table of contents
- Cover
- Prelims
- Preface
- Acknowledgement
- Contents
- List of Contributors
- 1. Defining and Taxing Companies 1799 to 1965
- 2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English Law
- 3. Montesquieu - 'The Lively President' and the English Way of Taxation
- 4. Charitable Treatment? - A Short History of the Taxation of Charities in Australia
- 5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799
- 6. Contextualising the Development of the Tax Profession: Some First Thoughts
- 7. The Road to 1944: Antecedents of the PAYE Scheme
- 8. Restricting Tax Relief on Business Entertaining and Gifts: 1948-1965
- 9. History of the International Taxation of Income from Services
- 10. ERA Seligman: The Surprising Fiscal Sociologist
- 11. Charles Herckenrath's 100 Per Cent Death Tax Rate
- 12. The History of Death Duties and Gift Duty in New Zealand
- 13. An Older Tale of Default on Greek Bonds
- 14. Avoiding Evasion: An Australian Historical Perspective
- 15. Do We Need 7(3)? History and Purpose of the Business Profits Deduction Rule in Tax Treaties
- 16. The Negotiation and Drafting of the 1967 United Kingdom - Australia Taxation Treaty