Studies in the History of Tax Law, Volume 6 (inbunden)
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Format
Inbunden (Hardback)
Språk
Engelska
Antal sidor
568
Utgivningsdatum
2013-07-31
Förlag
Hart Publishing
Illustratör/Fotograf
illustrations
Illustrationer
illustrations
Volymtitel
Volume 6
Dimensioner
234 x 156 x 32 mm
Vikt
972 g
Antal komponenter
1
Komponenter
52:B&W 6.14 x 9.21in or 234 x 156mm (Royal 8vo) Case Laminate on White w/Gloss Lam
ISBN
9781849464802

Studies in the History of Tax Law, Volume 6

Inbunden,  Engelska, 2013-07-31
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These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 19141956; law and administration in capital allowances 1878 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (18691908); the policy of the medicine stamp duty; 'Danegeld' from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 18241839; the taxation history of China; taxing bachelors in America: 18951939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.
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Review of Volume 5: ...a welcome addition to the literature. The evidence of research effort is impressive and is a major strength of this volume. Each of the articles provides a wealth of detail...I would commend [it] to anyone with an interest in taxation history. It sets a high standard for detailed archive-sourced tax historical research. Furthermore, it rewards a careful reading and contains pearls of great price in providing examples of detailed and evocative historical research. -- Rob Vosslamber * Accounting History, Volume 18(1) *

Övrig information

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

Innehållsförteckning

1 Sir Josiah Stamp and Double Income Tax John F Avery Jones CBE 2 On the Origins of Model Tax Conventions: Nineteenth-Century German Tax Treaties and Laws Concerned with the Avoidance of Double Tax Johann Hattingh 3 The Relationship of Situs and Source Rules for Tax Purposes Malcolm Gammie 4 The Income Tax Law Rewrite Projects: 190756 John HN Pearce 5 Law and Administration in Capital Allowances Doctrine: 18781950 Dominic de Cogan 6 What is the Full Amount? Richard Thomas 7 DanegeldFrom Danish Tribute to English Land Tax: The Evolution of Danegeld from 991 to 1086 Barbara A Abraham 8 Tax and Quacks: The Policy of the Eighteenth-Century Medicine Stamp Duty Chantal Stebbings 9 Plaintive Glitterati: Famous People in Tax Cases Philip Ridd 10 Estate Duty (196575): The Making of a Modern Tax John Tiley 11 The Advancement (or Retreat?) of Religion as a Head of Charity: A Historical Perspective Ann OConnell and Joyce Chia 12 Of Taxes: An Enquiry into Dutch to British Malacca, 182439 Diane Kraal 13 The History and Development of the Taxation Profession in the UK and Australia Jane Frecknall-Hughes and Margaret McKerchar 14 When Accounting and Law Collide: The Curious Case of Pre-1914 Dividends in Australia Lynne Oats and Pauline Sadler 15 Taxing Bachelors in America: 18951939 Marjorie E Kornhauser 16 Dutch Tax Reforms in the Napoleonic Era Onno Ydema and Henk Vording 17 Land Tax without Land and Land without Land Tax: A History of Land Tax in China Yan Xu