Studies in the History of Tax Law, Volume 7

These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.

Autorentext

Peter Harris is Professor of Tax Law, and Dominic de Cogan is Senior Lecturer in Tax Law, both in the Law Faculty in the University of Cambridge.

Inhalt

1. The Sources of Addington's Income Tax
   John F Avery Jones CBE
   
   2. Retention of Tax at Source and Business Financing
      Richard Thomas
   3. The Rise of the Finance Act: 1853 - 1922
      John HN Pearce
   4. The Board of Referees: 'A Most Useful Addition to Fiscal Machinery'
      Dominic de Cogan, Lynne Oats and Mark Billings
   5. Tax and the Tax Profession: Assessing Social Standing and Prestige
      Jane Frecknall-Hughes and Margaret McKerchar
   6. Tax and Pharmacy: A Synergy in Professional Evolution
      Chantal Stebbings
   7. Plaintive Aristocrati: The Upper Crust in Tax Cases
      Philip Ridd
   8. The Negotiation and Drafting of the First Australia - United States Double Taxation Treaty of 1953
      C John Taylor
   9. The Drafting of the 1925 League of Nations Resolutions on Tax Evasion
      Sunita Jogarajan
   10. In the Beginning: Taxation in Early Colonial New Zealand
       Michael Littlewood
   11. Customs Revenue in the British Colony of New South Wales 1827 - 1859: And Inquiries Concerning
       Frederick Garling, Artist and Customs Department Employee
       Diane Kraal
   12. The Development of Centralised Income Taxation in Australia, 1901 - 1942
       Richard Krever and Peter Mellor
   13. A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China
       Yan Xu
   14. David Hume: Philosophical Historian of Tax Law
       John Snape
   15. Reviving Capital Transfer Tax Scholarship
       Ann Mumford
   16. The Tax State, Benefi t and Legitimacy
       Miranda Stewart