Studies in the History of Tax Law, Volume 2

Buch | Hardcover

448 Seiten

2007
Hart Publishing (Verlag)
978-1-84113-677-6 (ISBN)

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This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely in terms of period - from the Old Testament to the twentieth century - and geographical areas, with papers on matters relating to not only the United Kingdom but also Canada, Australia and the US. The matters discussed are also broad and include the concept of taxation developed by Adam Smith and his fellow United Kingdom writers of the Enlightenment, problems of adjudication in tax law and of access to justice for taxpayers, definitions of income and its UK subset 'total income', capital gains tax, stamp duty on newspapers, the wartime excess profits tax, the nature of tithes, the strange tale of Jasper Moore, the real nature of the decision in the Duke of Westminster case, the demise of wealth transfer taxes in Canada, the nature of the US corporate tax and debates in the US about whether to raise war finance by issuing bonds or levying tax.
As a whole the papers illustrate not only the wide variety but also the real depth of the issues waiting to be investigated in this rapidly growing field of scholarship.

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

Part 1 The Income Tax Era 1 The Special Commissioners from Trafalgar to Waterloo John F Avery Jones 2 Access to Justice before the Special Commissioners of Income Tax in the Nineteenth Century Chantal Stebbings 3 The Rise and Development of the Concept of 'Total Income' in United Kingdom Income Tax Law: 1842-1952 John HN Pearce 4 Official Deliberations on Capital Gains Tax: 1955-1960 David Stopforth 5 Excess Profits Tax Litigation Philip Ridd Part 2 Wider Issues 6 Tax Law and Public Opinion: Explaining IRC v Duke of Westminster Assaf Likhovski 7 A Book Review of The Saving of Income Tax, Surtax and Death Duties by Jasper More Philip Baker 8 When is a Tax not a Tax but a Tithe? Andrew Lewis 9 The Concept of Taxation and the Age of Enlightenment Jane Frecknall Hughes 10 The Abolition of the Taxes on Knowledge Lynne Oats and Pauline Sadler Part 3 Commonwealth Essays 11 The Abolition of Wealth Transfer Taxes in Canada David G Duff 12 A Tale of Two Systems: The Divergent Tax Histories of Australia and Canada Rodney Fisher 13 The Ever-Elusive Definition of Income: A Historical Perspective from Australia Margaret McKerchar and Cynthia Coleman Part 4 The US Dimension 14 Why was the US Corporate Tax Enacted in 1909? Reuven S Avi-Yonah 15 Entity Theory as Myth in the US Corporate Excise Tax of 1909 Steven A Bank 16 Voluntarism and Taxation Carolyn C Jones

Erscheint lt. Verlag	29.1.2007
Reihe/Serie	Studies in the History of Tax Law
Verlagsort	Oxford
Sprache	englisch
Maße	156 x 234 mm
Gewicht	872 g
Themenwelt	Geschichte ► Teilgebiete der Geschichte ► Militärgeschichte
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Rechtsgeschichte
	Recht / Steuern ► Steuern / Steuerrecht
ISBN-10	1-84113-677-8 / 1841136778
ISBN-13	978-1-84113-677-6 / 9781841136776
Zustand	Neuware