Studies in the history of tax law. Volume 2 / edited by John Tiley.

Oxford : Hart Publishing, 2007.

27105

Taxation -- Law and legislation -- Great Britain -- History -- Congresses.

Taxation -- Law and legislation -- History -- Congresses.

Taxation -- Law and legislation -- History.

1. The Special Commissioners from Trafalgar to Waterloo / John F Avery Jones

2. Access to justice before the Special Commissioners of Income Tax in the nineteenth century / Chantal Stebbings

3. The rise and development of the concept of total income in United Kingdom income tax law: 1842-1952 / John H N Pearce

4. Official deliberations on Capital Gains Tax: 1955-1960 / David Stopforth

5. Excess profits tax litigation / Philip Ridd

6. Tax law and public opinions: explaining IRVC v. Duke of Westminster / Assaf Likhovski

7. A book review of The Saving of Income Tax, Surtax and Death Duties by Jasper More / Philip Baker

8. When is a tax not a tax but a tithe? / Andrew Lewis

9. The concept of taxation and the Age of Enlightenment / Jane Frecknall Hughes

10. The abolition of taxes on knowledge / Lynne Oats and Pauline Sadler

11. The abolition of wealth transfer taxes in Canada / David G Duff

12. A tale of two systems: the divergent tax histories of Australia and Canada / Rodney Fisher

13. The ever-elusive definition of income: a historical perspective from Australia / Margaret McKerchar and Cynthia Coleman

14. Why was the US corporate tax enacted in 1909? / Reuven S Avi-Yonah

15. Entity theory as myth in the US corporate excise tax of 1909 / Steven A Bank

16. Voluntarism and taxation / Carolyn C Jones.

This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004, organised by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely in terms of period and geographical areas.

Includes bibliographical references.

9781841136776

xii, 442 p. ; 24 cm