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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...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford :
Hart Publishing Limited,
2007.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.
- 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?