# Studies in the History of Tax Law - Portail Universitaire du droit

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> Description : studies in the history of tax law, coll. studies in the history of tax law, 552 pages présentation de l'éditeur these are the papers from the 8th cambridge ...

## Parution

- **ISBN** : 978-1-509-90837-0
- **Éditeur** : Bloomsbury

## Résumé

Coll. Studies in the History of Tax Law, 552 pages
Présentation de l'éditeur
These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. 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: Two papers focus on tax theory; one on John Locke and another 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 focus on facets 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.
 
Sommaire
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


## Métadonnées

- **Catégorie** : Parutions
- **Publié** : 2017-08-10

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