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

Preface
Retention of Tax at Source and Business Financing
18531922
A Most Useful Addition to Fiscal
Assessing Social Standing
A Synergy in Professional Evolution
The Upper Crust in Tax Cases
The Negotiation and Drafting of the First AustraliaUnited States
The Drafting of the 1925 League of Nations Resolutions on
Taxation in Early Colonial New Zealand
Customs Revenue in the British Colony of New South Wales
The Development of Centralised Income Taxation in Australia
A Historical Account of Taxes on Goods and Services in
Urheberrecht

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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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