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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.

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