Non-Fiction Books:

Studies in the History of Tax Law, Volume 9

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Hardback
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Description

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.

Author Biography:

Peter Harris is Professor of Tax Law and Dominic de Cogan is Senior Lecturer in Tax Law, both at the Law Faculty, University of Cambridge.
Release date Australia
September 19th, 2019
Contributors
  • Edited by Dominic de Cogan
  • Edited by Peter Harris
Pages
544
Audience
  • Professional & Vocational
ISBN-13
9781509924936
Product ID
28974340

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