The Dynamics of Taxation: Essays in Honour of Judith Freedman

ISBN-13: 9781509929092 / Angielski / Twarda / 2020 / 384 str.

Glen Loutzenhiser; Rita De La Feria

Spis treści

Foreword John Avery Jones Judith Freedman as a Colleague 1982–2020 Philip Baker Introduction: A Tribute to Professor Judith Freedman’s Outstanding Career Glen Loutzenhiser and Rita de la Feria PART I TAXING SMALL BUSINESSES AND INDIVIDUALS 1. Geoffrey and Elspeth Howe and the Path Towards Independent Taxation of Husbands and Wives: 1968–1980 Glen Loutzenhiser 2. Does an Inheritance Tax Have a Future? Practical Options to Consider Emma Chamberlain 3. Should the Suggestion that Ownership is a ‘Myth’ Have Any Implications for the Structure of Tax Law? Edwin Simpson 4. Income Taxation of Small Business: Towards Simplicity, Neutrality and Coherence David G Duff 5. Principles and Practice of Taxing Small Business Stuart Adam and Helen Miller 6. Dependent Contractors in Tax and Employment Law Hugh Collins PART II TAX AVOIDANCE 7. Tackling Tax Avoidance: The Use and Growth of Statutory ‘Avoidance’ Language Malcolm Gammie 8. EU General Anti-(Tax) Avoidance Mechanisms Rita de la Feria 9. The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective Wolfgang Schön PART III CORPORATE TAX REFORM 10. Fiscal Jurisdiction and Multinational Groups. A Perspective from ‘Political Right’ John Snape 11. Reflections on the Allowance for Corporate Equity After Three Decades Michael P Devereux and John Vella 12. The Changing Patterns of EU Direct Tax Integration Anzhela Cédelle 13. The Origins, Development and Future of Zero-Rating in the UK Geoffrey Morse PART IV TAX ADMINISTRATION 14. Drawing the Boundaries of HMRC’s Discretion Stephen Daly 15. Trends in Tax Administration Michael Walpole 16. True and Fair View and Tax Accounting Andrés Báez Moreno Afterword: Professor Judith Freedman: A Short Appreciation from Women in Tax Heather Self