Studies in the History of Tax Law.
This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely in terms of period - from the Old Testament to the twentieth century - and geog...
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| Format: | Electronic eBook |
| Language: | English |
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Oxford :
Hart Publishing Limited,
2007
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| Local Note: | ProQuest Ebook Central |
MARC
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| 100 | 1 | |a Tiley, John. | |
| 245 | 1 | 0 | |a Studies in the History of Tax Law. |
| 246 | 3 | |a Studies in the History of Tax Law Ser | |
| 246 | 3 | |a Studies in the history of tax law - volume 2 | |
| 260 | |a Oxford : |b Hart Publishing Limited, |c 2007. | ||
| 300 | |a 1 online resource (454 pages) | ||
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| 500 | |a 15. Entity Theory as Myth in the US Corporate Excise Tax of 190916. Bonds, Voluntarism and Taxation. | ||
| 505 | 0 | |a Half Title Page; Title Page; Title verso; Preface; Acknowledgement; Contents; List of Contributors; Part 1: The Income Tax Era; 1. The Special Commissioners from Trafalgar to Waterloo; 2. Access the Justice before the Special Commissioners of Income Tax in the Nineteenth Century; 3. The Rise and Development of the Concept of 'Total Income' in United Kingdom Income Tax Law 1842-1952; 4. Official Deliberations on Capital Gains Tax 1955-1960; 5. Excess Profits Tax Litigation; Part 2: Wider Issues; 6. Tax Law and Public Opinion Explaining IRC v Duke of Westminster. | |
| 505 | 8 | |a 7. A Book Review of 'The Saving of Income Tax, Surtax and Death Duties' by Jasper More8. When is a Tax not a Tax but a Tithe?; 9. The Concept of Taxation and the Age of Enlightenment; 10. The Abolition of the Taxes on Knowledge; Part 3: Commonwealth Essays; 11. The Abolition of Wealth Transfer Taxes in Canada; 12. A Tale of Two Systems: The Divergent Tax Histories of Australia and Canada; 13. The Ever-Elusive Definition of Income: A Historical Perspective from Australia; Part 4: The US Dimension; 14. Why was the US Corporate Tax Enacted in 1909? | |
| 520 | |a This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely in terms of period - from the Old Testament to the twentieth century - and geographical areas, with papers on matters relating to not only the United Kingdom but also Canada, Australia and the US. The matters discussed are also broad and include the concept of taxation developed by Adam Smith and his fellow United Kingdom writers of the Enlightenment, problems of adjudication in ta. | ||
| 546 | |a English. | ||
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| 650 | 0 | |a Taxation |x Law and legislation |z Great Britain |x History |v Congresses. | |
| 650 | 0 | |a Taxation |x Law and legislation |x History |v Congresses. | |
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