Studies in the History of Tax Law, Volume 6

These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914-1956; law and administration in capital allowances 1878- 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869-1908); the policy of the medicine stamp duty; 'Danegeld' - from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824-1839; the taxation history of China; taxing bachelors in America: 1895-1939; Dutch Tax reform under Napoleon; and the last decade of estate duty.

The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.

Autorentext

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.

Inhalt

1 Sir Josiah Stamp and Double Income Tax
John F Avery Jones CBE
2 On the Origins of Model Tax Conventions: Nineteenth-Century German Tax Treaties and Laws Concerned with the Avoidance of
Double Tax
Johann Hattingh
3 The Relationship of Situs and Source Rules for Tax Purposes
Malcolm Gammie
4 The Income Tax Law Rewrite Projects: 1907-56
John HN Pearce
5 Law and Administration in Capital Allowances Doctrine: 1878-1950
Dominic de Cogan
6 What is the 'Full' Amount?
Richard Thomas
7 'Danegeld'-From Danish Tribute to English Land Tax: The Evolution of Danegeld from 991 to 1086
Barbara A Abraham
8 Tax and Quacks: The Policy of the Eighteenth-Century Medicine Stamp Duty
Chantal Stebbings
9 Plaintive Glitterati: Famous People in Tax Cases
Philip Ridd
10 Estate Duty (1965-75): The Making of a Modern Tax
John Tiley
11 The Advancement (or Retreat?) of Religion as a Head of Charity: A Historical Perspective
Ann O'Connell and Joyce Chia
12 Of Taxes: An Enquiry into Dutch to British Malacca, 1824-39
Diane Kraal
13 The History and Development of the Taxation Profession in the UK and Australia
Jane Frecknall-Hughes and Margaret McKerchar
14 When Accounting and Law Collide: The Curious Case of Pre-1914 Dividends in Australia
Lynne Oats and Pauline Sadler
15 Taxing Bachelors in America: 1895-1939
Marjorie E Kornhauser
16 Dutch Tax Reforms in the Napoleonic Era
Onno Ydema and Henk Vording
17 Land Tax without Land and Land without Land Tax: A History of Land Tax in China
Yan Xu