Studies in the history of tax law /

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This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century, from Tudor Englands Statute of Wills to...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: Tax Law History Conference Lucy Cavendish College
Otros Autores: Tiley, John
Formato: Electrónico Congresos, conferencias eBook
Idioma:Inglés
Publicado: Oxford ; Portland, Or. : Hart, 2004.
Colección:Studies in the History of Tax Law.
Temas:
Taxation > Law and legislation > Great Britain > History > Congresses.
Taxation > Law and legislation > History > Congresses.
Taxation > Law and legislation.
History: specific events & topics.
Taxation & duties law.
History.
Great Britain.
Conference papers and proceedings.
Acceso en línea:Texto completo

MARC

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111 2 |a Tax Law History Conference  |n (1st :  |d 2002 :  |c Lucy Cavendish College) 
245 1 0 |a Studies in the history of tax law /  |c edited by John Tiley. 
260 |a Oxford ;  |a Portland, Or. :  |b Hart,  |c 2004. 
300 |a 1 online resource (xii, 417 pages) :  |b illustrations 
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490 1 |a Studies in the History of Tax Law 
504 |a Includes bibliographical references. 
588 0 |a Print version record. 
505 0 |a Half Title Page; Title Page; Title verso; Preface; Acknowledgement; Contents; Contributors; Part 1: Victorian and Modern; 1. What is Income?; ABSTRACT; INCOME TAX SCHEDULES: DEFINITION OF INCOME AND METHOD OF COLLECTION; 2. Taxing Foreign Income from Pitt to the Tax Rewrite -- the Decline of the Remittance Basis; ABSTRACT; I. INTRODUCTION; II. FOREIGN SECURITIES AND FOREIGN POSSESSIONS; III. THE REMITTANCE BASIS; 3. Income Tax Tribunals: Their Influence and Place in the Victorian Legal System; ABSTRACT; 4. Aspects of Schedule A; ABSTRACT; Part 2: Twentieth Century Problems. 
505 8 |a 5. Excess Profits DutyABSTRACT; INTRODUCTION; CONCLUSION; 6. Deliberations Over Taxing Capital Gains -- The Position Up to 1955; ABSTRACT; CONCLUSION; 7. The Evolution of UK Tax Legislation for Employee Share Ownership Plans; ABSTRACT; 1. INTRODUCTION; 2. THE DEVELOPMENT AND USE OF ESOPS IN THE US; 3. THE TRANSFER OF ESOPS TO THE UK; 4. THE DEVELOPMENT OF STATUTORY ESOPS; 5. DISCUSSION; 8. What''s in a Name?; HOW DID IT COME ABOUT?; HOW LONG HAD THIS BEEN GOING ON?; POLITICAL DEVELOPMENTS IN IRELAND; THE CHANGING DESCRIPTIONS; DOES IT MATTER? THE 1926 AGREEMENT. 
505 8 |a DOES IT MATTER? THE 1976 CONVENTION AND ITS FIRST TWO PROTOCOLSTHE ROLE OF THE BELFAST AGREEMENT; DOES IT MATTER? THE 1998 PROTOCOL; CONCLUSIONS ON THE 1976 CONVENTION AND ITS PROTOCOLS; Part 3: Deep History; 9. John Lackland: A Fiscal Re-evaluation; ABSTRACT; JOHN LACKLAND: AN ATTEMPT AT FISCAL RE-EVALUATION; DOCUMENTS AND ABBREVIATIONS; REFERENCES; 10. Estate Planning in Early-Modern England: ''Having'' in the Statute of Wills 1540; ABSTRACT; 11. Stamp Duty, Propaganda and the French Revolutionary and Napoleonic Wars; ABSTRACT; BACKGROUND; THE FRENCH REVOLUTIONARY AND NAPOLEONIC WARS. 
505 8 |a AFTER THE PEACE OF AMIENS 1803-1815CONCLUSION; 12. Slave Taxes; ABSTRACT; I. SLAVE TAXES AND BLACK REPARATIONS; II. SLAVE TAXES IN AMERICAN GOVERNMENTAL FINANCE; III. CONCLUSION; Part 4: Comparisons; 13. The Chicken of the Egg?: A Historical Review of the Influence of Tax Administration on the Development of Income Tax Law in Australia; ABSTRACT; INTRODUCTION; INTRODUCTION OF INCOME TAX IN AUSTRALIA; HISTORY OF TAX POLICY DEVELOPMENT IN AUSTRALIA; ENQUIRIES INTO THE AUSTRALIAN TAX SYSTEM; THE 1920s; THE WARREN COMMISSION; THE 1930s; THE FERGUSON COMMISSION; THE 1940s; THE 1950S. 
505 8 |a THE SPOONER COMMITTEETAX ADMINISTRATION IN THE 1950s; THE LIGERTWOOD COMMITTEE; THE 1960S; ALIENATION OF INCOME; TRANSFER PRICING AND TRADING STOCK; THE DOWNING ENQUIRY; THE 1970s; TAX AVOIDANCE IN THE 1970s; THE ASPREY REPORT; THE MATHEWS COMMITTEE; BOTTOM OF THE HARBOUR; PREPAYMENTS; THE DRAFT WHITE PAPER -- REFORM OF THE AUSTRALIAN TAX SYSTEM (RATS); ISSUES ARISING FROM RATS; FRINGE BENEFITS TAX; ATO POLICY INITIATIVES IN THE 1980s; COMPLEXITY; TAX POLICY IN THE 1990s; THE TAX LAW IMPROVEMENT PROJECT; THE REVIEW OF BUSINESS TAX; THE CURRENT POSITION; TAX AVOIDANCE IN THE LATE 1990S. 
520 |a This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century, from Tudor Englands Statute of Wills to the American taxes on slaves, from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged from the tax base through tax administration to tax policy making as well as providing detailed accounts of the UKs remittance bas. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
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. 
650 7 |a Taxation  |x Law and legislation.  |2 fast  |0 (OCoLC)fst01143921 
651 7 |a Great Britain.  |2 fast  |0 (OCoLC)fst01204623  |1 https://id.oclc.org/worldcat/entity/E39PBJdmp7p3cx8hpmJ8HvmTpP 
650 7 |a History: specific events & topics.  |2 thema 
650 7 |a Taxation & duties law.  |2 thema 
650 7 |a History.  |2 ukslc 
655 7 |a Conference papers and proceedings.  |2 fast  |0 (OCoLC)fst01423772 
655 7 |a History.  |2 fast  |0 (OCoLC)fst01411628 
700 1 |a Tiley, John. 
758 |i has work:  |a Studies in the history of tax law (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCFKT7Fwxq93rdthc9yVy8d  |4 https://id.oclc.org/worldcat/ontology/hasWork 
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