Studies in the history of tax law. Volume 1 / edited by John Tiley.

Oxford : Hart Publishing, c2004.

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Taxation -- Law and legislation -- History.

Taxation -- Law and legislation -- Great Britain.

Pt 1. Victorian and modern

1. What is income?

2. Taxing foreign income from Pitt to the tax law rewrite - the decline of the remittance basis

3. Income tax tribunals: their influence and place in the Victorian legal system

4. Aspects of Schedule A

Pt 2. Twentieth century problems

5. Excess profits duty

6. Deliberations over taxing capital gains - the position up to 1955

7. The evolution of UK tax legislation for employee share ownership plans

8. What's in a name?

Pt 3. Deep history

9. John Lackland: a fiscal re-evaluation

10. Estate planning in early-modern England: 'having' in the statute of wills 1540

11. Stamp duty, propaganda and the French revolutionary and Napoleonic wars

12. Slave taxes

Pt 4. Comparisons

13. The chicken or the egg? a historical review of the influence of tax administration on the development of income tax law in Australia

14. The long and winding road: a century of centralisation in Australian tax

15. Formalism and Israeli Anti-Avoidance doctrines in the 1950s and 1960s

16. Tax reform in Hong Kong in the 1970s: sincere failure or successful charade?

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xii, 417 p.