Studies in the History of Tax Law
Edited by: John Tiley
This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002, organized by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely from King John to the 20th Century, from Tudor England's Statute of Wills to the American taxes on slaves. The sources range from the Public Record office to the bowels of Somerset House. Topics range from the tax base to tax administration to tax policy making. The book also provides detailed accounts of the UK's remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history.
Publication Date: 5/1/2004