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.
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1. The Sources of Addington’s Income Tax John F Avery Jones CBE 2. Retention of Tax at Source and Business Financing Richard Thomas 3. The Rise of the Finance Act: 1853 – 1922 John HN Pearce 4. The Board of Referees: ‘A Most Useful Addition to Fiscal Machinery’ Dominic de Cogan, Lynne Oats and Mark Billings 5. Tax and the Tax Profession: Assessing Social Standing and Prestige Jane Frecknall-Hughes and Margaret McKerchar 6. Tax and Pharmacy: A Synergy in Professional Evolution Chantal Stebbings 7. Plaintive Aristocrati: The Upper Crust in Tax Cases Philip Ridd 8. The Negotiation and Drafting of the First Australia – United States Double Taxation Treaty of 1953 C John Taylor 9. The Drafting of the 1925 League of Nations Resolutions on Tax Evasion Sunita Jogarajan 10. In the Beginning: Taxation in Early Colonial New Zealand Michael Littlewood 11. Customs Revenue in the British Colony of New South Wales 1827 – 1859: And Inquiries Concerning Frederick Garling, Artist and Customs Department Employee Diane Kraal 12. The Development of Centralised Income Taxation in Australia, 1901 – 1942 Richard Krever and Peter Mellor 13. A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China Yan Xu 14. David Hume: Philosophical Historian of Tax Law John Snape 15. Reviving Capital Transfer Tax Scholarship Ann Mumford 16. The Tax State, Benefi t and Legitimacy Miranda Stewart
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This volume contains the revised papers from the 2014 Cambridge Tax Law History Conference.
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
9781849467988
Publisert
2015-09-10
Utgiver
Vendor
Hart Publishing
Vekt
912 gr
Høyde
234 mm
Bredde
156 mm
Aldersnivå
P, 06
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
528

Om bidragsyterne

Peter Harris is Professor of Tax Law, and Dominic de Cogan is Senior Lecturer in Tax Law, both in the Law Faculty in the University of Cambridge.