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Studies in the History of Tax Law, Volume 5

Editor(s): John Tiley
Media of Studies in the History of Tax Law, Volume 5
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Published: 22-12-2011
Format: Hardback
Edition: 1st
Extent: 514
ISBN: 9781849462242
Imprint: Hart Publishing
Series: Studies in the History of Tax Law
Dimensions: 234 x 156 mm
RRP: £120.00
Online price : £108.00
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About Studies in the History of Tax Law, Volume 5

These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing Companies from 1799 to 1965, the Window tax from a Public Health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 – 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the Negotiation and Drafting of the 1967 United Kingdom Australia Taxation Treaty and on art 7 (3) of the OECD Model Treaty.

Table Of Contents

1. Defining and Taxing Companies 1799 to 1965
John Avery Jones
2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English Law
Chantal Stebbings
3. Montesquieu – 'The Lively President' and the English Way of Taxation
John Snape
4. Charitable Treatment? – A Short History of Taxation of Charities in Australia
Ann O'Connell
5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799
Michael Gousmett
6. Contextualising the Development of the Tax Profession: Some First Thoughts
Jane Frecknall-Hughes
7. The Road to 1944: Antecedents of the PAYE Scheme
John Pearce
8. Restricting Tax Relief on Business Entertaining and Gifts: 1948–1965
David Stopforth
9. History of the International Taxation of Income from Services
Angharad Miller
10. ERA Seligman: The Surprising Fiscal Sociologist
Ann Mumford
11. Charles Herckenrath's 100 Per Cent Death Tax Rate
Onno Ydema and Henk Vording
12. The History of Death Duties and Gift Duty in New Zealand
Michael Littlewood
13. An Older Tale of Default on Greek Bonds
Malcolm Gammie
14. Avoiding Evasion: An Australian Historical Perspective
Margaret McKerchar and Cynthia Coleman
15. Do We Need Article 7 (3)? History and Purpose of the Business Profi ts Deduction Rule in Tax Treaties
Richard Vann
16. The Negotiation and Drafting of the 1967 United Kingdom– Australia Taxation Treaty
C John Taylor


“...a welcome addition to the literature.
The evidence of research effort is impressive and is a major strength of this volume. Each of the articles provides a wealth of detail...I would commend [it] to anyone with an interest in taxation history. It sets a high standard for detailed archive-sourced tax historical research. Furthermore, it rewards a careful reading and contains pearls of great price in providing examples of detailed and evocative historical research.
” –  Rob Vosslamber, Accounting History, Volume 18(1)

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