These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts â an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of âincomeâ in New Zealand and a discussion of some early indirect taxes in India and China.
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1. John Locke: Property, Tax and the Private Sphere John Snape and Jane Frecknall-Hughes2. The Birth of Tax as a Legal Discipline Hans Gribnau and Henk Vording3. The Curious Case of Mr Trull Sir John Baker4. The Architecture of Tax Administration: Function or Form? Chantal Stebbings5. Let Them Pay For Their Starvation: The Imposition of Income Tax on Ireland in 1853 Peter Clarke6. Not Like Grocers Richard Thomas7. The Life and Times of ESCs: A Defence? Stephen Daly8. The Special Contribution of 1948John HN Pearce9. The Profits Tax GAAR: An Aid in the âHopelessâ Defence Against the Dark Arts Peter Harris10. Statutory Interpretation in Early Capital Gains Tax Cases Philip Ridd11. The UKâs Early Tax Treaties with European Countries John F Avery Jones12. The âGreat Powersâ and the Development of the 1928 Model Tax Treaties Sunita Jogarajan13. The UKâs Tax Treaties with Developing Countries during the 1970s Martin Hearson14. From Wartime Expedient to Enduring Element of Fiscal Federalism: Centralised Income Taxation in Australia since World War II Richard Krever and Peter Mellor15. The Historical Meaning of âIncomeâ in New Zealand Taxation Statutes, Cases and Administration, 1891â1925 Shelley Griffiths16. When Minerals are not Enough: The Origins of Income Taxation in Chile and their Importance to the Current Situation Maximiliano Boada17. Cesses in the Indian Tax Regime: A Historical Analysis Ashrita Kotha18. The State Salt Monopoly in China: Ancient Origins and Modern Implications Yan Xu
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The 8th volume in Harts leading series of books on the history of tax law.
This book is the 8th volume in Hart's leading series on the history of tax law.
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
9781509908370
Publisert
2017-08-10
Utgiver
Vendor
Hart Publishing
Vekt
959 gr
Høyde
234 mm
Bredde
156 mm
AldersnivĂĽ
U, 05
SprĂĽk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
552
Biographical note
Peter Harris is Professor of Tax Law at the Law Faculty in the University of Cambridge.
Dominic de Cogan is Senior Lecturer in Tax Law, Faculty of Law, University of Cambridge