Studies in the History of Tax Law, Volume 5

These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing Companies from 1799 to 1965, the Window tax from a Public Health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 - 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the Negotiation and Drafting of the 1967 United Kingdom Australia Taxation Treaty and on art 7 (3) of the OECD Model Treaty.

Auteur

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.

Contenu

1. Defining and Taxing Companies 1799 to 1965
   John Avery Jones
   
   2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English Law
      Chantal Stebbings
   3. Montesquieu - 'The Lively President' and the English Way of Taxation
      John Snape
   4. Charitable Treatment? - A Short History of Taxation of Charities in Australia
      Ann O'Connell
   5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799
      Michael Gousmett
   6. Contextualising the Development of the Tax Profession: Some First Thoughts
      Jane Frecknall-Hughes
   7. The Road to 1944: Antecedents of the PAYE Scheme
      John Pearce
   8. Restricting Tax Relief on Business Entertaining and Gifts: 1948-1965
      David Stopforth
   9. History of the International Taxation of Income from Services
      Angharad Miller
   10. ERA Seligman: The Surprising Fiscal Sociologist
       Ann Mumford
   11. Charles Herckenrath's 100 Per Cent Death Tax Rate
       Onno Ydema and Henk Vording
   12. The History of Death Duties and Gift Duty in New Zealand
       Michael Littlewood
   13. An Older Tale of Default on Greek Bonds
       Malcolm Gammie
   14. Avoiding Evasion: An Australian Historical Perspective
       Margaret McKerchar and Cynthia Coleman
   15. Do We Need Article 7 (3)? History and Purpose of the Business Profi ts Deduction Rule in Tax Treaties
       Richard Vann
   16. The Negotiation and Drafting of the 1967 United Kingdom- Australia Taxation Treaty
       C John Taylor