Studies in the history of tax law. Volume 3 / edited by John Tiley.

Format:

Book

Conference/Event

Contributor:

Tiley, John, editor.

University of Cambridge. Centre for Tax Law.

Conference Name:

Tax Law History Conference.

Series:

Studies in the History of Tax Law

Language:

English

Subjects (All):

Taxation--Law and legislation--Great Britain--History--Congresses.

Taxation--Law and legislation--History--Congresses.

Physical Description:

1 online resource (396 p.)

Edition:

1st ed.

Place of Publication:

Oxford ; Portland, Oregon : Hart Publishing, 2009.

Language Note:

English

Summary:

"This work on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system. As a whole the papers, by leading tax scholars from all over the world, once again illustrate a wide variety and depth of learning on tax history, and highlight the important issues waiting to be investigated in this rapidly growing field of scholarship."--Bloomsbury Publishing.

Contents:

Prelims; Preface; Acknowledgement; Contents; Contributors; Part 1 Progression and Taxation; 1 The Rise and Fall of Progressive Income Taxation in the Netherlands (1795-2001); 2 A History of Progressive Tax in Australia; 3 Tax Reform in Early Twentieth-Century France; 4 Traditions of Wealth Taxation in Germany; Part 2 Empire; 5 Tax Transfers: Britain and its Empire, 1848-1914; 6 The Impôts Arabes: French Imperialism and Land Taxation in Colonial Algeria, 1830-1919; 7 We of the 'Never Ever': The History of the Introduction of a Goods and Services Tax in Australia from 1970 to 2005

8 Privy Council Tax Cases- A Ton of FunPart 3 International; 9 The History of the United Kingdom's First Comprehensive Double Taxation Agreement; 10 The Rule in Gilbertson v Fergusson; Part 4 United Kingdom; 11 Consent and Constitutionality in Nineteenth-Century English Taxation; 12 The Role of Central Government in the Process of Determining Liability to Income Tax in England and Wales: 1842-1970; 13 Death and Taxes

Notes:

Description based upon print version of record.

Includes bibliographical references.

ISBN:

9786612554124

9781474200660

1474200664

9781282554122

1282554123

9781847315373

1847315372

OCLC:

609858487