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Studies in the History of Tax Law: Volume 8

Edited by: Dominic de; Harris Peter Cogan

ISBN13: 9781509908370
Published: August 2017
Publisher: Hart Publishing
Country of Publication: UK
Format: Hardback
Price: £105.00



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These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, 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. Two papers focus on tax theory; one on John Locke and the other on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts; an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three consider aspects of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928.

The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.

Subjects:
Legal History, Taxation
Contents:
1. John Locke: Property, Tax and the Private Sphere
John Snape and Jane Frecknall-Hughes
2. The Birth of Tax as a Legal Discipline
Hans Gribnau and Henk Vording
3. The Curious Case of Mr Trull
Sir John Baker
4. The Architecture of Tax Administration: Function or Form?
Chantal Stebbings
5. Let Them Pay For Their Starvation: The Imposition of Income Tax on Ireland in 1853
Peter Clarke
6. Not Like Grocers
Richard Thomas
7. The Life and Times of ESCs: A Defence?
Stephen Daly
8. The Special Contribution of 1948
John HN Pearce
9. The Profits Tax GAAR: An Aid in the ‘Hopeless’ Defence Against the Dark Arts
Peter Harris
10. Statutory Interpretation in Early Capital Gains Tax Cases
Philip Ridd
11. The UK’s Early Tax Treaties with European Countries
John F Avery Jones
12. The ‘Great Powers’ and the Development of the 1928 Model Tax Treaties
Sunita Jogarajan
13. The UK’s Tax Treaties with Developing Countries during the 1970s
Martin Hearson
14. From Wartime Expedient to Enduring Element of Fiscal Federalism: Centralised Income Taxation in Australia since World War II
Richard Krever and Peter Mellor
15. The Historical Meaning of ‘Income’ in New Zealand Taxation Statutes, Cases and Administration, 1891–1925
Shelley Griffiths
16. When Minerals are not Enough: The Origins of Income Taxation in Chile and their Importance to the Current Situation
Maximiliano Boada
17. Cesses in the Indian Tax Regime: A Historical Analysis
Ashrita Kotha
18. The State Salt Monopoly in China: Ancient Origins and Modern Implications
Yan Xu

Series: Studies in the History of Tax Law

Studies in the History of Tax Law: Volume 9 ISBN 9781509924936
Published September 2019
Hart Publishing
£140.00
Studies in the History of Tax Law: Volume 9 (eBook) ISBN 9781509924950
Published September 2019
Hart Publishing
£126.00
(ePub)
Buy
Studies in the History of Tax Law: Volume 8 (eBook) ISBN 9781509908387
Published August 2017
Hart Publishing
£99.00
(ePub)
Buy
Studies in the History of Tax Law: Volume 7 ISBN 9781849467988
Published September 2015
Hart Publishing
£110.00
Studies in the History of Tax Law: Volume 7 (eBook) ISBN 9781509902095
Published September 2015
Hart Publishing
£108.00
(ePub)
Buy
Studies in the History of Tax Law: Volume 6 (eBook)
Edited by: John Tiley
ISBN 9781782253204
Published July 2013
Hart Publishing
£90.00
(ePub)
Buy
Studies in the History of Tax Law: Volume 6
Edited by: John Tiley
ISBN 9781849464802
Published July 2013
Hart Publishing
£95.00
Studies in the History of Tax Law: Volume 5
Edited by: John Tiley
ISBN 9781849462242
Published December 2011
Hart Publishing
£110.00
Studies in the History of Tax Law: Volume 4
Edited by: John Tiley
ISBN 9781849460484
Published June 2010
Hart Publishing
£110.00
Studies in the History of Tax Law: Volume 3
Edited by: John Tiley
ISBN 9781841139562
Published September 2009
Hart Publishing
£110.00
Studies in the History of Tax Law: Volume 2
Edited by: John Tiley
ISBN 9781841136776
Published January 2007
Hart Publishing
£85.00
Studies in the History of Tax Law: Volume 1
Edited by: John Tiley
ISBN 9781841134734
Published May 2004
Hart Publishing
£90.00