Studies in the History of Tax Law, Volume 9 Book Reviews
Studies in the History of Tax Law, Volume 9 by Dominic de Cogan & Peter Harris Book Summary
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.
Book Name | Studies in the History of Tax Law, Volume 9 |
Genre | Law |
Author | Dominic de Cogan & Peter Harris |
Published | 19 September 2019, Thursday |
Language | English |
E-Book Size | 2.34 MB |
Studies in the History of Tax Law, Volume 9 (Dominic de Cogan & Peter Harris) Book Reviews 2024
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Summary of Studies in the History of Tax Law, Volume 9 by Dominic de Cogan & Peter Harris
The Studies in the History of Tax Law, Volume 9 book written by Dominic de Cogan & Peter Harris was published on 19 September 2019, Thursday in the Law category. A total of 44 readers of the book gave the book 0 points out of 5.
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