John Tiley (ed.)Studies in the History of Tax Law, Volume 1
Herausgeber: Tiley, John
John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.
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, CBE
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
Lynne Oats and Pauline Sadler
12. Slave Taxes
Kevin Outterson
PART 4 COMPARISONS
13. The Chicken or 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
