Studies in the history of tax law. Volume 2 / edited by John Tiley.
- Oxford ; Portland, Oregon : Hart Publishing, 2007.
- Conference Name:
- Tax Law History Conference.
1 online resource (454 p.)
- Taxation -- Law and legislation -- Great Britain -- History -- Congresses.
Taxation -- Law and legislation -- History -- Congresses.
- "This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely in terms of period - from the Old Testament to the twentieth century - and geographical areas, with papers on matters relating to not only the United Kingdom but also Canada, Australia and the US. The matters discussed are also broad and include the concept of taxation developed by Adam Smith and his fellow United Kingdom writers of the Enlightenment, problems of adjudication in tax law and of access to justice for taxpayers, definitions of income and its UK subset 'total income', capital gains tax, stamp duty on newspapers, the wartime excess profits tax, the nature of tithes, the strange tale of Jasper Moore, the real nature of the decision in the Duke of Westminster case, the demise of wealth transfer taxes in Canada, the nature of the US corporate tax and debates in the US about whether to raise war finance by issuing bonds or levying tax. As a whole the papers illustrate not only the wide variety but also the real depth of the issues waiting to be investigated in this rapidly growing field of scholarship."--Bloomsbury Publishing.
- Half Title Page; Title Page; Title verso; Preface; Acknowledgement; Contents; List of Contributors; Part 1: The Income Tax Era; 1. The Special Commissioners from Trafalgar to Waterloo; 2. Access the Justice before the Special Commissioners of Income Tax in the Nineteenth Century; 3. The Rise and Development of the Concept of 'Total Income' in United Kingdom Income Tax Law 1842-1952; 4. Official Deliberations on Capital Gains Tax 1955-1960; 5. Excess Profits Tax Litigation; Part 2: Wider Issues; 6. Tax Law and Public Opinion Explaining IRC v Duke of Westminster
7. A Book Review of 'The Saving of Income Tax, Surtax and Death Duties' by Jasper More8. When is a Tax not a Tax but a Tithe?; 9. The Concept of Taxation and the Age of Enlightenment; 10. The Abolition of the Taxes on Knowledge; Part 3: Commonwealth Essays; 11. The Abolition of Wealth Transfer Taxes in Canada; 12. A Tale of Two Systems: The Divergent Tax Histories of Australia and Canada; 13. The Ever-Elusive Definition of Income: A Historical Perspective from Australia; Part 4: The US Dimension; 14. Why was the US Corporate Tax Enacted in 1909?
15. Entity Theory as Myth in the US Corporate Excise Tax of 190916. Bonds, Voluntarism and Taxation
- Papers presented at the second Tax Law History Conference in July 2004.
Electronic reproduction. London : Bloomsbury Publishing, 2015 Available via World Wide Web. Access limited by licensing agreement.
Includes bibliographical references.
- Tiley, John, editor.
University of Cambridge. Centre for Tax Law.
- Publisher Number:
- 10.5040/9781474200561 doi
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