Studies in the History of Tax Law, Volume 7

ISBN-13: 9781849467988 / Angielski / Twarda / 2015 / 528 str.

Peter Harris

Opis

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]