Studies in the History of Tax Law, Volume 6

ISBN-13: 9781849464802 / Angielski / Twarda / 2013 / 568 str.

John Tiley

Opis

This volume contains revised and reviewed papers from the 2012 Cambridge Tax Law History Conference. The papers reflect a wide range of international topics, including: income tax law rewrite projects 1914-1956 * 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 (1869-1908) * 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 1824-1839 * the taxation history of China * taxing bachelors in America - 1895-1939 * Dutch tax reform under Napoleon * the last decade of estate duty. (Series: Studies in the History of Tax Law - Vol. 6)