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Studies in the History of Tax Law: Volume 9

Edited by: Peter Harris, Dominic de;  Cogan

ISBN13: 9781509924936
Published: September 2019
Publisher: Hart Publishing
Country of Publication: UK
Format: Hardback
Price: £180.00
Paperback edition , ISBN13 9781509952007



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These are the papers from the 9th 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 scutinised 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; one on Bentham, another on social contract and tax governance, a third on Schumpeter's 'thunder of history', and a fourth resurgence of the benefits theory. Three involve the history of UK specific interpretational issues; management expenses, anti-avoidance jurisprudence, and identification of professionals. Another 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 19th century taxation by reference to Jane Austen characters. Another 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 WWI effects on New Zealand income tax and development of anti-tax avoidance rules in China.

Subjects:
Legal History, Taxation

Series: Studies in the History of Tax Law

Studies in the History of Tax Law, Volume 11 ISBN 9781509963263
Published September 2023
Hart Publishing
£130.00
Studies in the History of Tax Law, Volume 11 (eBook) ISBN 9781509963270
Published September 2023
Hart Publishing
£117.00
(ePub)
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Studies in the History of Tax Law, Volume 10 ISBN 9781509962914
Published March 2023
Hart Publishing
£64.99
Studies in the History of Tax Law, Volume 10 (eBook) ISBN 9781509939886
Published September 2021
Hart Publishing
£58.49
(ePub)
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Studies in the History of Tax Law, Volume 10 ISBN 9781509939879
Published September 2021
Hart Publishing
£140.00
Studies in the History of Tax Law: Volume 9 (eBook) ISBN 9781509924950
Published September 2019
Hart Publishing
£81.00
(ePub)
Buy
Studies in the History of Tax Law: Volume 8 ISBN 9781509908370
Published August 2017
Hart Publishing
£150.00
Studies in the History of Tax Law: Volume 8 (eBook) ISBN 9781509908387
Published August 2017
Hart Publishing
£135.00
(ePub)
Buy
Studies in the History of Tax Law: Volume 7 ISBN 9781849467988
Published September 2015
Hart Publishing
£160.00
Studies in the History of Tax Law: Volume 7 (eBook) ISBN 9781509902095
Published September 2015
Hart Publishing
£144.00
(ePub)
Buy
Studies in the History of Tax Law: Volume 6
Edited by: John Tiley
ISBN 9781849464802
Published July 2013
Hart Publishing
£140.00
Studies in the History of Tax Law: Volume 6 (eBook)
Edited by: John Tiley
ISBN 9781782253204
Published July 2013
Hart Publishing
£126.00
(ePub)
Buy
Studies in the History of Tax Law: Volume 5
Edited by: John Tiley
ISBN 9781849462242
Published December 2011
Hart Publishing
£160.00
Studies in the History of Tax Law: Volume 4
Edited by: John Tiley
ISBN 9781849460484
Published June 2010
Hart Publishing
£160.00
Studies in the History of Tax Law: Volume 3
Edited by: John Tiley
ISBN 9781841139562
Published September 2009
Hart Publishing
£160.00
Studies in the History of Tax Law: Volume 2
Edited by: John Tiley
ISBN 9781841136776
Published January 2007
Hart Publishing
£120.00
Studies in the History of Tax Law: Volume 1
Edited by: John Tiley
ISBN 9781841134734
Published May 2004
Hart Publishing
£130.00