Studies in the History of Tax Law, Volume 7

Edited by: Peter Harris, Dominic de Cogan

Revised and reviewed for publication, the papers in this volume were presented at the University of Cambridge's "Seventh History of Tax Law Conference 2014." These papers cover both historical and contemporary tax topics, with a section devoted to theoretical scholarship. 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 20th century and the other with salt tax in China. An additional 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 capital gains, another on retention at source, a third on the use of finance bills, and the fourth on establishment of the Board of Referees. Three more 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 with the scholarship of John Tiley, and a final paper on the tax state in the global era. (Series: Studies in the History of Tax Law - Vol. 7) [Subject: Tax Law, Legal History]

Publication Date: 10/22/2015
Format: Cloth
ISBN: 9781849467988