Studies in the History of Tax Law, Band 7

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Peter Harris, Dominic de Cogan
Bloomsbury Publishing, 24.09.2015 - 432 Seiten
These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.
 

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Inhalt

1 The Sources of Addingtons Income Tax
1
2 Retention of Tax at Source and Business Financing
33
18531922
71
A Most Useful Addition to Fiscal Machinery
107
Assessing Social Standing and Prestige
133
A Synergy in Professional Evolution
153
The Upper Crust in Tax Cases
171
8 The Negotiation and Drafting of the First AustraliaUnited States Double Taxation Treaty of 1953
213
Taxation in Early Colonial New Zealand
293
And Inquiries Concerning Frederick Garling Artist and Customs Department Employee
329
12 The Development of Centralised Income Taxation in Australia 19011942
363
13 A Historical Account of Taxes on Goods and Services in the Transition to PostSocialist China
393
Philosophical Historian of Tax Law
421
15 Reviving Capital Transfer Tax Scholarship
465
16 The Tax State Benefit and Legitimacy
483
Urheberrecht

9 The Drafting of the 1925 League of Nations Resolutions on Tax Evasion
253

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Über den Autor (2015)

Peter Harris is Professor of Tax Law, and Dominic de Cogan is University Lecturer in Tax Law, both in the Law Faculty in the University of Cambridge.

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