Studies in the history of tax law. [Volume 1

This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002, organized by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely from King John to the 20th Century, from Tudor England's Statute of Wills to the American taxes on slaves. The sources range from the Public Record office to the bowels of Somerset House. Topics range from the tax base to tax administration to tax policy making. The book also provides detailed accounts of the UK's remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history. Preliminaries 1 Preface 7 Acknowledgement 9 Contents 11 Contributors 13 1 What is Income 17 2 Taxing Foreign Income from Pitt to the Tax Law Rewrite The Decline of the Remittance Basis 29 3 Income Tax Tribunals Their Influence and Place in the Victorian Legal System 71 4 Aspects of Schedule A 95 5 Excess Profits Duty 115 6 Deliberations over Taxing Capital Gains The Position up to 1955 147 7 The Evolution of UK Tax Legislation for Employee Share Ownership Plans 161 8 What’s in a Name 191 9 John Lackland A Fiscal Re evaluation 215 10 Estate Planning in Early Modern England Having in the Statute of Wills 1540 241 11 Stamp Duty Propaganda and the French Revolutionary and Napoleonic Wars 257 12 Slave Taxes 277 13 The Chicken or the Egg A Historical Review of the Influence of Tax Administration on the Development of Income Tax Law in Australia 299 14 The Long and Winding Road A Century of Centralisation in Australian Tax 327 15 Formalism and Israeli Anti Avoidance Doctrines in the 1950s and 1960s 353 16 Tax Reform in Hong Kong in the 1970s Sincere Failure or Successful Charade 393 "This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century,from Tudor Englands Statute of Wills to the American taxes on slaves, from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged from the tax base through tax administration to tax policy making as well as providing detailed accounts of the UKs remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history."--Bloomsbury Publishing. "This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century, from Tudor Englands Statute of Wills to the American taxes on slaves, from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged from the tax base through tax administration to tax policy making as well as providing detailed accounts of the UKs remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history."--Bloomsbury Publishing 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

this Work Contains The Full Text Of The Papers Presented At The Second Tax Law History Conference In July 2004 Organised By Cambridge Law Faculty's Centre For Tax Law.