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Studies in the history of tax law
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Studies in the history of tax law

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Descriptive Notes

Papers from the first Tax Law History Conference, organized by the Centre for Tax Law and held September 2002 at Lucy Cavendish College, University of Cambridge.

Contents

What is income? / Martin Daunton
Taxing foreign income from Pitt to the tax law rewrite-the decline of the remittance basis / John Avery Jones
Income tax tribunals : their influence and place in the Victorian legal system / Chantal Stebbings
Aspects of schedule A / John Tiley
Excess profits duty / Philip Ridd
Deliberations over taxing capital gains
the position up to 1955 / David Stopforth
Evolution of UK tax legislation for employee share ownership plans / Peter Casson
What's in a name? / J.D.B. Oliver
John Lackland : a fiscal re-evaluation / Jane Frecknall Hughes and Lynne Oats
Estate planning in early-modern England : 'having' in the Statute of Wills 1540 / Neil Jones
Stamp duty, propaganda and the French Revolutionary and Napoleonic Wars / Lynne Oats and Pauline Sadler
Slave taxes / Kevin Outterson
Chicken or the egg? : a historical review of the influence of tax administration on the development of income tax law in Australia / Cynthia Coleman and Margaret McKerchar
Long and winding road : a century of centralisation in Australian tax / Rodney Fisher and Jacqueline McManus
Formalism and Israeli anti-avoidance doctrines in the 1950s and 1960s / Assaf Likhovski
Tax reform in Hong Kong in the 1970s : sincere failure or successful charade? / Michael Littlewood.

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Studies in the history of tax law. ISBN 1841134732. Published by Hart in 2004. Publication and catalogue information, links to buy online and reader comments.

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