Wednesday, March 18, 2020

Littlewood on Tiley and Schumpter on Tax History

Michael Littlewood,University of Auckland Faculty of Law, has posted John Tiley and the Thunder of History, which appeared in volume 9 of  Studies in the History of Tax Law (Hart, 2019), 55-91:
The aim of this paper is twofold – first, to present a selective overview of the work undertaken in connection with the series of tax history conferences initiated in 2002 by the late Professor John Tiley and hosted by the University of Cambridge; and, secondly, to examine Joseph Schumpeter’s claim that the ‘thunder of history’ can best be discerned by looking at taxation. In other words, the aim is to assess Schumpeter’s claim by reference to the work of what might be called the Tiley School of Tax History.
--Dan Ernst