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Studies in the History of Tax Law, Volume 5.
These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing Companies from 1799 to 1965, the Window tax from a Public Health perspective, the development of the.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford :
Hart,
2011.
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| Colección: | Studies in the History of Tax Law.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Prelims; Preface; Acknowledgement; Contents; List of Contributors; 1. Defining and Taxing Companies 1799 to 1965; 2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English Law; 3. Montesquieu
- 'The Lively President' and the English Way of Taxation; 4. Charitable Treatment?
- A Short History of the Taxation of Charities in Australia; 5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799; 6. Contextualising the Development of the Tax Profession: Some First Thoughts; 7. The Road to 1944: Antecedents of the PAYE Scheme.
- 8. Restricting Tax Relief on Business Entertaining and Gifts: 1948-19659. History of the International Taxation of Income from Services; 10. ERA Seligman: The Surprising Fiscal Sociologist; 11. Charles Herckenrath's 100 Per Cent Death Tax Rate; 12. The History of Death Duties and Gift Duty in New Zealand; 13. An Older Tale of Default on Greek Bonds; 14. Avoiding Evasion: An Australian Historical Perspective; 15. Do We Need 7(3)? History and Purpose of the Business Profits Deduction Rule in Tax Treaties; 16. The Negotiation and Drafting of the 1967 United Kingdom
- Australia Taxation Treaty.