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Studies in the History of Tax Law

Volume 9

Gebonden Engels 2019 9781509924936
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Samenvatting

These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. 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. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters.

Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.

Specificaties

ISBN13:9781509924936
Taal:Engels
Bindwijze:gebonden
Aantal pagina's:544
Druk:1
Verschijningsdatum:19-9-2019
Hoofdrubriek:Juridisch
ISSN:

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Over Peter Harris

Peter Harris is Professor of Tax Law at the Law Faculty in the University of Cambridge.

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Over Dominic de Cogan

Dominic de Cogan is Senior Lecturer in Tax Law, Faculty of Law, University of Cambridge, and Fellow of Christ's College, Cambridge.

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