Buch(elektronisch)2019

Studies in the history of tax law: Volume 9

Harris, Peter; De Cogan, Dominic; Tax Law History Conference

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Abstract

"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."

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Buch(elektronisch)#12019

Studies in the History of Tax Law, Volume 9

In: Studies in the History of Tax Law Ser.

Harris, Peter; Cogan, Dominic

Intro -- Preface -- Table of Contents -- List of Contributors -- 1. Jeremy Bentham - Developing Ideas About Taxation and Law -- Abstract -- Introduction -- Context - Bentham's Lifetime -- Context - Taxes -- Bentham and (Tax) Law -- Bentham's Worls on Taxation -- Conclusions -- 2. Contractualism and Tax Governance: Hobbes and Hume -- Abstract -- Introduction -- Hobbes -- David Hume -- Conclusion -- 3. John Tiley and the Thunder of History -- Abstract -- Introduction -- The Anglo-Saxons, The Vikings and Danegeld -- William the Conqueror and the Domesday Book -- Bad King John and Magna Carta -- Charles I and Ship Money -- William and Mary and the Glorious Revolution -- Queen Anne's Newspaper Tax -- Tax Theory: From Thomas Hobbes to Karl Marx -- The British income Tax -- The United States -- The Empire -- The Rest of the World -- International Tax -- Conclusion -- 4. Benefits Theories of Tax Fairness -- Abstract -- Introduction -- Tax Fairness -- Classical and Modern Benefits Taxation -- Advantages of Benefits Taxation -- Difficulties With the Benefits Principle -- Conclusion -- 5. Tax and Taxability' Trade, Profession or Vocation' Seen Through the Eyes of Jane Austen -- Abstract -- Introduction -- Trade, Profession or Vocation -- The Schedule D Professions (Case II) -- Trade (Case I) -- Why Not 'Business'? -- Appendix 1 -- Appendix 2 -- 6. The Taxation of Road TravelRevenue and Regulation in Georgian Britain -- Abstract -- Introduction -- The Taxation of Private Road Transport -- The Taxation of Private Road Transport -- The Challenges to Revenue and Regulation -- Conclusion -- 7. Deduction of Expenses of Management -- Abstract -- The Origins of Expenses for Companies 1803-42 -- Between 1842 and 1915 -- Summary of Position in 1910 -- The Lobbying and Negotiations Between Loa/Aslo and Inland Revenue -- Taking Stock of the 1915 Measures.