Studies in the history of tax law
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
Conference papers and proceedings
1 online resource (xii, 417 pages) : illustrations
9781847311405, 1847311407
276801822
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. 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. 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. 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. 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