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Studies in the History of Tax Law, Volume 4
Studies in the History of Tax Law, Volume 4
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Description
This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law.
The matters discussed are broad and include the extent to which charges levied by the Court of Wards were seen as taxes, the seventeenth century poll tax, traders, the excise and the in early nineteenth century England and the right of the Crown's right to elect between different heads of charge to income tax. There are also chapters on taxation in the reign of King John and Stamp Duties in the 18th Century.
International tax matters include a history of company residence and a paper on the first UK-Australia Double Tax Agreement. Papers concentrating on other countries include papers on the history of income tax in Malta (1641-1949), the history of land tax in Australia, the history of the legal definition of charity and its application to tax law and a paper on the psychology of taxation as shown by the 1936 US Election.
Table of Contents
1 The Crown Option
Richard Thomas
2 The Origins of Fiscal Transparency in UK Income Tax
Malcolm Gammie
3 Variations on a Theme: Stamp Duty in the Eighteenth Century
Lynne Oats and Pauline Sadler
Part 2: English Tax History
4 Fiscal Grievances Underpinning the Magna Carta: Some First Thoughts
Jane Frecknall Hughes
5 Elizabethan Revenue Law: The Practice of the Court of Wards
David Ibbetson
6 The Poll Taxes in later Seventeenth Century England
Jeremy Sims
7 Traders, the Excise and the Law: Tensions and Conflicts in early Nineteenth Century England
Chantal Stebbings
Part 3: International Tax
8 Jurisdiction to Tax Companies: the Influences of the Jurisdiction of the Courts and of European Thinking
John F Avery Jones
9 'I suppose I must have more discussion on this dreary subject': The Negotiation and Drafting of the UK–Australia Double Taxation Treaty of 1946
C John Taylor
Part 4: Papers from Other Lands
10 The History of Income Tax in Malta, the Early Years (1641–49)
Robert Attard
11 The History of Land Tax in Australia
Cynthia Coleman and Margaret McKerchar
12 The History of the Taxation of Charities: How the Common Law Development of a Legal Definition of 'Charity' Has Effected the Taxation of Charities
Fiona A Martin
13 Remembering the 'Forgotten Man' (and Woman): Hidden Taxes and the 1936 Election
Marjorie E Kornhauser
Product details
Published | Jun 07 2010 |
---|---|
Format | Hardback |
Edition | 1st |
Extent | 268 |
ISBN | 9781849460484 |
Imprint | Hart Publishing |
Dimensions | 234 x 156 mm |
Series | Studies in the History of Tax Law |
Publisher | Bloomsbury Publishing |
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