Studies in the History of Tax Law, Volume 1

by John Tiley, Dominic de Cogan, Peter Harris

Overview

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 basis of taxation and the Excess Profits Duty of the First World War.

All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history.

Product Details

ISBN-13:	9781841134734
Publisher:	Bloomsbury Academic
Publication date:	05/01/2004
Series:	Studies in the History of Tax Law , #1
Pages:	432
Product dimensions:	6.14(w) x 9.21(h) x 0.94(d)

About the Author

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

Editorial Reviews

They [the sixteen papers] are all, in their quite different ways, a good read, and they all provoke a desire to know more…John Tiley, and Louise Tee, to whom this volume is dedicated, are to be congratulated on organising the Conference on whose proceedings it is based, and it is to be hoped, and expected, that many more will follow.” —Jourbanal of Legal History, Vol. 26, Issue 3, pg 375-377

“This book is an interesting addition to the tax debate. It provides some remarkable insights into the historical antecedents of the tax system under which we labour today...” —The Irish Jurist, Vol XL

“These studies in history of tax laws and policies, their design and development, structure and administration, intended and unintended effects, not only enlightens and informs, sometimes even entertains, but also provides a comparative resource for recurrent issues.” —Queensland Supreme Court History Programme Yearbook

From the Publisher