Studies in the history of tax law. Volume 6 /.
edited by John Tiley.
Bok Engelsk 2013 Tax Law History Conference.,· Electronic books.
| Medvirkende | Tiley, John, (editor.)
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| Omfang | 1 online resource (568 pages)
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| Utgave | 1st ed.
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| Opplysninger | Cover -- Preliminary pages -- Preface -- Publisher's Note -- Professor John Tiley Dedication -- Contents -- List of Contributors -- 1. Sir Josiah Stamp and Double Income Tax -- 2. On the Origins of Model Tax Conventions: Nineteenth- Century German Tax Treaties and Laws Concerned with the Avoidance of Double Tax -- 3. The Relationship of Situs and Source Rules for Tax Purposes -- 4. The Income Tax Law Rewrite Projects: 1907-56 -- 5. Law and Administration in Capital Allowances Doctrine: 1878-1950 -- 6. What is the 'Full' Amount? -- 7. 'Danegeld'-From Danish Tribute to English Land Tax: The Evolution of Danegeld from 991 to 1086 -- 8. Tax and Quacks: The Policy of the Eighteenth-Century Medicine Stamp Duty -- 9. Plaintive Glitterati: Famous People in Tax Cases -- 10. Estate Duty (1965-75): The Making of a Modern Tax -- 11. The Advancement (or Retreat?) of Religion as a Head of Charity: A Historical Perspective -- 12. Of Taxes: An Enquiry into Dutch to British Malacca, 1824-39 -- 13. The History and Development of the Taxation Profession in the UK and Australia -- 14. When Accounting and Law Collide: The Curious Case of Pre-1914 Dividends in Australia -- 15. Taxing Bachelors in America: 1895-1939 -- 16. Dutch Tax Reforms in the Napoleonic Era -- 17. Land Tax without Land and Land without Land Tax: A History of Land Tax in China.. - "These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914-1956; law and administration in capital allowances 1878-1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869-1908); the policy of the medicine stamp duty; 'Danegeld' -- from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824-1839; the taxation history of China; taxing bachelors in America: 1895-1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series."--Bloomsbury Publishing.. - Electronic reproduction.
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| ISBN | 1-4742-0082-6. - 1-78225-319-X. - 1-78225-320-3
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