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Studies in the History of Tax Law, Volume 11
Hardcover
Series: Studies in the History of Tax Law
ISBN13: 9781509963263
Publisher: Bloomsbury Publishing PLC
Published: Sep 21 2023
Pages: 528
Weight: 2.01
Height: 1.13 Width: 6.14 Depth: 9.21
Language: English
This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories:
1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State;3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.
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