1. Jeremy Bentham – Developing Ideas About Taxation and Law Jane Frecknall-Hughes 2. Contractualism and Tax Governance: Hobbes and Hume Hans Gribnau and Carl Dijkstra 3. John Tiley and the Thunder of History Michael Littlewood 4. Benefits Theories of Tax Fairness Ira K Lindsay 5. Tax and Taxability: ‘Trade, Profession or Vocation’ Seen Through the Eyes of Jane Austen John Avery Jones 6. The Taxation of Road Travel: Revenue and Regulation in Georgian Britain Chantal Stebbings 7. Deduction of Expenses of Management Richard Thomas 8. A Tale of the Merger Between the Inland Revenue and HM Customs and Excise Penelope Tuck, Dominic de Cogan and John Snape 9. Through Ramsay Spectacles Philip Ridd 10. Lloyd George’s Land Values Duties John HN Pearce 11. Professional Status in Tax Law: The Case of Leopold Maxse Emer Hunt 12. The UK Capital Gains Tax: The Conception of the 1965 Act David Collison 13. The Early Proposals for a European Corporate Tax Policy Christiana HJI Panayi 14. How The Netherlands Became a Tax Haven for Multinationals Jan Vleggeert and Henk Vording 15. The Origins and Architecture of the 1942 Canada–United States Income Tax Treaty Robert Raizenne and Colin Campbell 16. The Drafting of the First Model Treaties on Tax Evasion 5 Sunita Jogarajan 17. Income Tax in New Zealand, 1914–18: The World War I Watershed Shelley Griffiths 18. The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System Yan Xu

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).