Read more
Zusatztext Solutions in tax tend to repeat themselves in cyclical fashion! and therefore studying the past can suggest remedies for current ills... it makes more sense to study the tax history rather than re-inventing the wheel. The Harris et al. volume and the entire series that it is part of are major contributions to this endeavor. Otherwise! we are indeed doomed to repeat the history we have forgotten. Informationen zum Autor Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law at the University of Cambridge, UK. Photograph courtesy of University of Cambridge. Dominic de Cogan is University Associate Professor in Tax Law, Assistant Director Centre for Tax Law, and Academic Secretary to the Faculty of Law, University of Cambridge, UK. Photograph courtesy of University of Cambridge.The 9th volume in Hart’s leading series of books on the history of tax law. Zusammenfassung These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series.The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter’s ‘thunder of history’; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China. Inhaltsverzeichnis 1. Jeremy Bentham – Developing Ideas About Taxation and Law Jane Frecknall-Hughes2. Contractualism and Tax Governance: Hobbes and Hume Hans Gribnau and Carl Dijkstra3. John Tiley and the Thunder of History Michael Littlewood4. Benefits Theories of Tax Fairness Ira K Lindsay5. Tax and Taxability: ‘Trade, Profession or Vocation’ Seen Through the Eyes of Jane Austen John Avery Jones6. The Taxation of Road Travel: Revenue and Regulation in Georgian Britain Chantal Stebbings7. Deduction of Expenses of Management Richard Thomas8. A Tale of the Merger Between the Inland Revenue and HM Customs and Excise Penelope Tuck, Dominic de Cogan and John Snape9. Through Ramsay Spectacles Philip Ridd10. Lloyd George’s Land Values Duties John HN Pearce11. Professional Status in Tax Law: The Case of Leopold Maxse Emer Hunt12. The UK Capital Gains Tax: The Conception of the 1965 Act David Collison13. The Early Proposals for a European Corporate Tax Policy Christiana HJI Panayi14. How The Netherlands Became a Tax Haven for Multinationals Jan Vleggeert and Henk Vording15. The Origins and Architecture of the 1942 Canada–United States Income Tax Treaty Robert Raizenne and Colin Campbell16. The Drafting of the First Model Treaties on Tax Evasion 5 Sunita Jogarajan17. Income Tax in New Zealand, 1914–18: The World War I Watershed Shelley Griffiths18. The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System Yan Xu...
