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Vol 21 No 10 Oct/Nov 2016

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Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820


ISBN13: 9780521870832
ISBN: 0521870836
Published: November 2006
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £99.99
Paperback edition , ISBN13 9781107411586



Despatched in 4 to 6 days.

Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear.

This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world. Volume II will cover the period 1820 to 2000.

  • Focus on precise wording of laws, which has not been done before and demonstrates clearly how particular legal concepts developed
  • Simple chronological order provides clarity which enables the reader to appreciate how the critical point for importation of direct taxation was early in the development of a colony. Also enables easy comparison between jurisdictions and how each may have been influenced by others
  • Provides material not easily accessible, including West Indian laws, that are only available in London in manuscript form

Subjects:
Taxation
Contents:
Introduction
Table of statutes;
1. To 1641: Searching for seeds in feudal England
2.
1642 to 1688: Religion, revolt and restoration
3.
1688 to 1763: Regional relations, colonial competition and impending independence
4.
1763 to 1792: Empire divided
5.
1793 to 1820: the Napoleonic battle, the mighty engine and the immediate aftermath
Conclusion.

Series: Cambridge Tax Law Series

Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
Cambridge University Press
£90.00
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
£80.00
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
£45.00
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
Cambridge University Press
£99.99
Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
Cambridge University Press
£99.99
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
Cambridge University Press
£84.99
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
£84.99
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
Cambridge University Press
£205.00
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
£84.99
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
£99.99
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
£69.99
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
£94.99
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
£89.99
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
£28.99