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Studies in the History of Tax Law : Volume 2 - John Tiley

Studies in the History of Tax Law

Volume 2

By: John Tiley (Editor), Cynthia Coleman (Contribution by), John H.N. Pearce (Contribution by), Reuven S. Avi-Yonah (Contribution by), Margaret McKerchar (Contribution by)

Hardcover Published: 29th January 2007
ISBN: 9781841136776
Number Of Pages: 456

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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.

...because the contributors have been given free range, and allowed to delve quite deeply into areas of their own interest, they have been able to come up with all sorts of explanations for things which a speedy overview might not have led most readers to expect. Roger Kerridge The Journal of Legal History Vol 28, No 3 These studies in history of tax laws and policies, their design and development, structure and administration, intended and unintended effects, not only enlightens and informs, sometimes even entertains, but also provides a comparative resource for recurrent issues. Mr Howard Alexander Queensland Supreme Court History Programme Yearbook 2009

The Income Tax Era
The Special Commissioners from Trafalgar to Waterloo
Access to Justice before the Special Commissioners of Income Tax in the Nineteenth Century
The Rise and Development of the Concept of 'Total Income' in United Kingdom Income Tax Law: 1842-1952
Official Deliberations on Capital Gains Tax: 1955-1960 David Stopforth5 Excess Profits Tax Litigation
Wider Issues
Tax Law and Public Opinion: Explaining IRC v Duke of Westminster
A Book Review of The Saving of Income Tax, Surtax and Death Duties
When is a Tax not a Tax but a Tithe?
The Concept of Taxation and the Age of Enlightenment
The Abolition of the Taxes on Knowledge
Commonwealth Essays
The Abolition of Wealth Transfer Taxes in Canada
A Tale of Two Systems: The Divergent Tax Histories of Australia and Canada
The Ever-Elusive Definition of Income: A Historical Perspective from Australia
The US Dimension
Why was the US Corporate Tax Enacted in 1909?
Entity Theory as Myth in the US Corporate Excise Tax of 1909
Voluntarism and Taxation
Table of Contents provided by Publisher. All Rights Reserved.

ISBN: 9781841136776
ISBN-10: 1841136778
Series: Studies in the History of Tax Law : Book 2
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 456
Published: 29th January 2007
Publisher: Bloomsbury Publishing
Country of Publication: GB
Dimensions (cm): 23.4 x 15.6  x 3.5
Weight (kg): 0.8
Edition Number: 1