Studies in the History of Tax Law

New from Hart Publishing: Studies in the History of Tax Law, Volume 11, edited by Peter Harris and Dominic de Cogan:

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 three 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; 

2.  International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and 

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.

--Dan Ernst.  Table of Contents after the jump.

 
1. The Taxation of the Royal Forests of England 1066-1307
Barbara Abraham (Past Master of the Worshipful Company of Tax Advisers, UK)

2. Aeneas Coffey and the Role of Tax in the Emergence of Modern Whiskey
Dominic De Cogan (University of Cambridge, UK) and Donard De Cogan (University of East Anglia, UK)

3. Administrative Regions in the History of Income Tax Law: A Challenging Anachronism
Chantal Stebbings (University of Exeter, UK)

4. From Gladstone to Thatcher: The Shortage of Parliamentary Time in the United Kingdom and the Implications for Tax Legislation – and Beyond
John H N Pearce (Formerly HMRC; Associate of the Institute of Taxation, UK)

5. 'The normal meaning of securities is not open to doubt'; Viscount Cave in Singer v Williams (1920). Is that right?
Victor Baker (HMRC, UK)

6. The overlooked majority: the limits of Whitney v CIR
Richard Thomas (First Tier Tribunal, UK)

7. Viscount Radcliffe (1899 - 1977)
Philip Ridd (Law Reporter, UK)

8. The Reception of Roman Tax Law
Reiner Kooiman (University of Amsterdam, Netherlands)

9. Metropolitan views, colonial practices. Transfer of tax policy ideas between the Netherlands and Dutch East Indies
Maarten Manse (Leiden University, the Netherlands) & Henk Vording (Leiden University, the Netherlands)

10. Tax after the American War of Independence: A Consideration of The Federalist and The Anti-Federalist Papers
Jane Frecknall-Hughes (The Open University, UK) & Hans Gribnau (Tilburg University, the Netherlands)

11. Sir George Grey's Machiavellian Constitutional and Fiscal Reforms in Aotearoa New Zealand, 1845-1876
Michael Littlewood (University of Auckland, Australia)

12. The Long Gestation and Troubled Birth of the First Income Tax Law in Modern China: 1912-1937
Yan Xu (University of New South Wales, Australia)

13. Transition without change: taxation by the Irish Free State
Emer Hunt (University College Dublin, Ireland)

14. Decades of Parallels: South Africa's Efforts During the First Half of the Twentieth Century to Avoid Double Taxation and the Impact of Model Solutions by the League of Nations
Johann Hattingh (University of Cape Town, South Africa)

15. The League of Nations and International Tax in the 1930s
Sunita Jogarajan (University of Melbourne, Australia)

16. Scandinavian Law through the Looking Glass: A comparative study on the historical development of GAARs in Sweden, Denmark, and Norway
Yvette Lind (BI Norwegian Business School, Norway)

17. The OECD Model Tax Convention: was there a grand plan?
Richard Vann & John Avery Jones

18. The Carter Commission and the Corporate Income Tax in Canada
Robert Raizenne & Colin Campbell