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Zusatztext These studies in history of tax laws and policies, their design and development, structure and administration, intended and unintended effects, not only enlightens and informs, sometimes even entertains, but also provides a comparative resource for recurrent issues. Informationen zum Autor 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. Klappentext 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. Zusammenfassung This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004. Inhaltsverzeichnis Part 1 The Income Tax Era 1 The Special Commissioners from Trafalgar to Waterloo John F Avery Jones2 Access to Justice before the Special Commissioners of Income Tax in the Nineteenth Century Chantal Stebbings3 The Rise and Development of the Concept of 'Total Income' in United Kingdom Income Tax Law: 1842-1952 John HN Pearce4 Official Deliberations on Capital Gains Tax: 1955-1960 David Stopforth5 Excess Profits Tax Litigation Philip Ridd Part 2 Wider Issues 6 Tax Law and Public Opinion:Explaining IRC v Duke of Westminster Assaf Likhovski7 A Book Review of The Saving of Income Tax, Surtax and Death Duties by Jasper More Philip Baker8 When is a Tax not a Tax but a Tithe? Andrew Lewis9 The Concept of Taxation and the Age of Enlightenment Jane Frecknall Hughes10 The Abolition of the Taxes on Knowledge Lynne Oats and Pauline SadlerPart 3 Commonwealth Essays 11 The Abolition of Wealth Transfer Taxes in Canada David G Duff12 A Tale of Two Systems: The Divergent Tax Histories of Australia and Canada Rodney Fisher13 The Ever-Elusive Definition of Income: A Historical Perspective from Australia Margaret McKerchar and Cynthia ColemanPart 4 The US Dimension 14 Why was the US Corporate Tax Enacted in 1909? Reuven S Avi-Yonah15 Entity Theory as Myth in the US Corporate Excise Tax of 1909 Steven A Bank16 Voluntarism and Taxation Carolyn C Jones...
