Studies in the History of Tax Law, Volume 12

Herausgeber: Harris, Peter; Cogan, Dominic De

• Gebundenes Buch

Produktbeschreibung

The 12th volume in Hartâ s leading series of books on the history of tax law, exploring important tax issues from both a UK and international perspective.

Produktdetails

• Studies in the History of Tax Law
• Verlag: Bloomsbury Publishing PLC
• Seitenzahl: 458
• Erscheinungstermin: 18. September 2025
• Englisch
• Abmessung: 240mm x 161mm x 29mm
• Gewicht: 852g
• ISBN-13: 9781509981731
• ISBN-10: 150998173X
• Artikelnr.: 72653326

Autorenporträt

Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law, and Dominic de Cogan is Professor of Tax and Public Law and Deputy Director of the Centre for Tax Law, both at the University of Cambridge, UK.

Inhaltsangabe

1. Tonnage Taxes
Old and New
Victor Baker (HMRC
UK) 2. 'Tax has tenet us alle': The Burden of Taxation in England in the Epoch Preceding the Peasants' Revolt of 1381
Barbara Abraham (Worshipful Company of Tax Advisers
UK) 3. Examining the Influences on English Excise Taxes
After 1643
Jane Frecknall-Hughes (The Open University Business School
UK)
Hans Gribnau (Tilburg University
the Netherlands)
and Onno Ydema (Leiden University
the Netherlands) 4. The Numerical Effect on Specific Taxpayers of Triple Assessment followed by the Introduction of Income Tax
John Avery Jones (Upper Tribunal Tax and Chancery Chamber
UK) 5. The Challenges of Localism in Tax Administration: The Scottish Experience 1750-1850
Chantal Stebbings (University of Exeter
UK) 6. Lord Wilberforce's Contribution to Tax Law
Philip Ridd (Law Reporter
UK) 7. Death and Resurrection
Richard Thomas (First Tier Tribunal
UK) 8. The Shift from an Inclusionary to an Exclusionary Focus: The Relatively Late Appearance of Beneficial Ownership in UK Tax Statutes
Vincent Ooi (Singapore Management University) 9. False Idols in the Early History of International Taxation
Weu Cui (University of British Columbia
Canada) 10. The United Nations' International Tax Interregnum
1954-1967
Nikki Teo (University of Sydney
Australia) 11. From Zero to Hero: The Invention of VAT as the World's Consumption Tax
Ian Roxan (London School of Economics
UK) 12. United in Diversity: Historical Explanations for the Limited Harmonisation of VAT Procedural Law in the EU
Stefanie Geringer (University of Vienna
Austria) 13. Taxing the Rich in the Medieval Italian City States
Reinier Kooiman (University of Amsterdam
the Netherlands) 14. How Modern Japanese Business Elite Formed a Way to Intervene in Legal Reform? The Case of Income Tax Reform During the 1920s
Shunsuke Nakaoka (Kokushikan University
Japan) 15. The South African General Anti-avoidance Rule: Its Formative Years
Enelia Jansen van Rensburg (Stellenbosch University
South Africa) 16. The British Crown Colony of Singapore: Income Tax to 1948. Governor Uses Reserve Powers
Diane Kraal (Monash University
Australia) 17. Trusts
Partnerships and the Carter Commission
Colin Campbell (Western University
Canada) and Robert Raizenne (McGill University
Canada) 18. Taxation Without Tax Law? Exploring Taxation in Classical Athens through the Lens of Aristotle
Jo Badisco (Hasselt University
Belgium)