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Studies in the History of Tax Law, Volume 9

Editor(s): Peter Harris, Dominic de Cogan
Media of Studies in the History of Tax Law, Volume 9
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Published: 19-09-2019
Format: Hardback
Edition: 1st
Extent: 544
ISBN: 9781509924936
Imprint: Hart Publishing
Series: Studies in the History of Tax Law
Dimensions: 234 x 156 mm
RRP : £140.00
 

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About Studies in the History of Tax Law, Volume 9

These are the papers from the ninth 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 scrutinised 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: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further 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 nineteenth-century taxation by reference to Jane Austen characters. 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 effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.

Table Of Contents

1. Jeremy Bentham – Developing Ideas About Taxation and Law
Jane Frecknall-Hughes
2. Contractualism and Tax Governance: Hobbes and Hume
Hans Gribnau and Carl Dijkstra
3. John Tiley and the Thunder of History
Michael Littlewood
4. Benefits Theories of Tax Fairness
Ira K Lindsay
5. Tax and Taxability: 'Trade, Profession or Vocation' Seen Through the Eyes of Jane Austen
John Avery Jones
6. The Taxation of Road Travel: Revenue and Regulation in Georgian Britain
Chantal Stebbings
7. Deduction of Expenses of Management
Richard Thomas
8. A Tale of the Merger Between the Inland Revenue and HM Customs and Excise
Penelope Tuck, Dominic de Cogan and John Snape
9. Through Ramsay Spectacles
Philip Ridd
10. Lloyd George's Land Values Duties
John HN Pearce
11. Professional Status in Tax Law: The Case of Leopold Maxse
Emer Hunt
12. The UK Capital Gains Tax: The Conception of the 1965 Act
David Collison
13. The Early Proposals for a European Corporate Tax Policy
Christiana HJI Panayi
14. How The Netherlands Became a Tax Haven for Multinationals
Jan Vleggeert and Henk Vording
15. The Origins and Architecture of the 1942 Canada–United States Income Tax Treaty
Robert Raizenne and Colin Campbell
16. The Drafting of the First Model Treaties on Tax Evasion 5
Sunita Jogarajan
17. Income Tax in New Zealand, 1914–18: The World War I Watershed
Shelley Griffiths
18. The Development of Anti-Avoidance Rules and the Modernisation of China's International Taxation System
Yan Xu

Reviews

“Solutions in tax tend to repeat themselves in cyclical fashion, and therefore studying the past can suggest remedies for current ills... it makes more sense to study the tax history rather than re-inventing the wheel. The Harris et al. volume and the entire series that it is part of are major contributions to this endeavor. Otherwise, we are indeed doomed to repeat the history we have forgotten.” –  Reuven S Avi-Yonah, The University of Michigan, TaxProf Blog

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