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.
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1. The Taxation of the Royal Forests of England 1066-1307
Barbara Abraham (Past Master of the Worshipful Company of Tax Advisers, UK)
2. Aeneas Coffey and the Role of Tax in the Emergence of Modern Whiskey
Dominic De Cogan (University of Cambridge, UK) and Donard De Cogan (University of East Anglia, UK)
3. Administrative Regions in the History of Income Tax Law: A Challenging Anachronism
Chantal Stebbings (University of Exeter, UK)
4. From Gladstone to Thatcher: The Shortage of Parliamentary Time in the United Kingdom and the Implications for Tax Legislation – and Beyond
John H N Pearce (Formerly HMRC; Associate of the Institute of Taxation, UK)
5. ‘The normal meaning of securities is not open to doubt’; Viscount Cave in Singer v Williams (1920). Is that right?
Victor Baker (HMRC, UK)
6. The overlooked majority: the limits of Whitney v CIR
Richard Thomas (First Tier Tribunal, UK)
7. Viscount Radcliffe (1899 - 1977)
Philip Ridd (Law Reporter, UK)
8. The Reception of Roman Tax Law
Reiner Kooiman (University of Amsterdam, Netherlands)
9. Metropolitan views, colonial practices. Transfer of tax policy ideas between the Netherlands and Dutch East Indies
Maarten Manse (Leiden University, the Netherlands) & Henk Vording (Leiden University, the Netherlands)
10. Tax after the American War of Independence: A Consideration of The Federalist and The Anti-Federalist Papers
Jane Frecknall-Hughes (The Open University, UK) & Hans Gribnau (Tilburg University, the Netherlands)
11. Sir George Grey’s Machiavellian Constitutional and Fiscal Reforms in Aotearoa New Zealand, 1845-1876
Michael Littlewood (University of Auckland, Australia)
12. The Long Gestation and Troubled Birth of the First Income Tax Law in Modern China: 1912-1937
Yan Xu (University of New South Wales, Australia)
13. Transition without change: taxation by the Irish Free State
Emer Hunt (University College Dublin, Ireland)
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
Johann Hattingh (University of Cape Town, South Africa)
15. The League of Nations and International Tax in the 1930s
Sunita Jogarajan (University of Melbourne, Australia)
16. Scandinavian Law through the Looking Glass: A comparative study on the historical development of GAARs in Sweden, Denmark, and Norway
Yvette Lind (BI Norwegian Business School, Norway)
17. The OECD Model Tax Convention: was there a grand plan?
Richard Vann & John Avery Jones
18. The Carter Commission and the Corporate Income Tax in Canada
Robert Raizenne & Colin Campbell
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This is the 11th volume in Hart’s leading series of books on the history of tax law, exploring important tax issues from both a UK and international perspective.
Contextualises current tax debates by looking at lessons from history
Essays by leading tax law scholars illustrating a wide variety and depth of learning on tax history.
The books in this series bring together the papers from the Annual Cambridge Tax Law History Conference which are revised and reviewed for publication.
There is a doctoral-led tax group at the University of Cambridge that meets weekly during term-time, and which welcomes a wide range of guest speakers. Anybody interested in its activities should contact May Hen (hmh46@cam.ac.uk).
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Produktdetaljer
ISBN
9781509963263
Publisert
2023-09-21
Utgiver
Vendor
Hart Publishing
Høyde
234 mm
Bredde
156 mm
Aldersnivå
P, U, 06, 05
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
528