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Studies in the History of Tax Law, Volume 1
John Tiley
出版Hart Publishing, 2004-05
主題Law / Legal HistoryLaw / Taxation
ISBN18411347329781841134734
URLhttp://books.google.com.hk/books?id=f9FGwkXiIS0C&hl=&source=gbs_api
EBookSAMPLE
註釋This work contains the full text of the papers presented at the inaugural Tax Law History Conference in September 2002. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. Contents: Part 1 - Victorian and Modern 1: What is income? / Martin Daunton 2: Taxing foreign income from Pitt to the Tax Law Rewrite - The decline of the remittance basis / John Avery Jones 3: Income tax tribunals: Their influence and place in the Victorian legal system / Chantal Stebbings 4: Aspects of Schedule A / John Tiley Part 2 - Twentieth Century Problems 5: Excess profits duty / Philip Ridd 6: Deliberations over taxing capital gains - The position up to 1955 / David Stopforth 7: The evolution of UK tax legislation for employee share ownership plans / Peter Casson 8: What's in a name? / JDB Oliver Part 3 - Deep History 9: John Lackland: A fiscal re-evaluation / Jane Frecknall Hughes and Lynne Oats 10: Estate planning in early-modern England" 'Having' in the Statute of Wills 1540 / Neil Jones 11: Stamp duty, propaganda and the French Revolutionary and Napoleonic wars / Lynn Oats and Pauline Sadler 12: Slave taxes / Kevin Outterson Part 4 - Comparisons 13: The chicken of the egg? A historical review of the influence of tax administration on the development of income tax law in Australia / Cynthia Coleman and Margaret McKerchar 14: The long and winding road: A century of centralisation in Australian tax / Rodney Fisher and Jacqueline McManus 15: Formalism and Israeli anti-avoidance doctrines in the 1950s and 1960s / Assaf Likhovski 16: Tax reform in Hong Kong in the 1970s: Sincere failure or successful charade? / Michael Littlewood.