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 *...
This volume contains revised and reviewed papers from the 2012 Cambridge Tax Law History Conference. The papers reflect a wide range of international ...
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...
Revised and reviewed for publication, the papers in this volume were presented at the University of Cambridge's -Seventh History of Tax Law Conference...
These are the papers from the 8th Cambridge Tax Law History Conference held July 2016. The included papers were selected for their interest and relevance, and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Two papers focus on tax theory; one on John Locke and the other on the impact of English tax literature in the Netherlands in the nineteenth century. Four deal with the history of UK-specific interpretational issues in varying contexts; insurance companies, special contribution, the profits tax GAAR and capital gains tax....
These are the papers from the 8th Cambridge Tax Law History Conference held July 2016. The included papers were selected for their interest and releva...