Studies in the History of Tax Law, Volume 7 9781849467988

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Автор: Peter Harris, Dominic de Cogan
Название: Studies in the History of Tax Law, Volume 7
ISBN: 9781849467988
Издательство: Bloomsbury Academic
Классификация:

История государства и права

Налоговое и пошлинное право

ISBN-10: 1849467986
Обложка/Формат: Hardback
Страницы: 528
Вес: 0.92 кг.
Дата издания: 10.09.2015
Серия: Studies in the history of tax law
Язык: English
Размер: 236 x 155 x 33
Читательская аудитория: Professional and scholarly
Ключевые слова: Taxation & duties law, LAW / Taxation
Основная тема: Taxation & duties law,LAW / Taxation
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Поставляется из: Англии
Описание: Revised and reviewed for publication, the papers in this volume were presented at the University of Cambridges Seventh History of Tax Law Conference 2014. These papers cover both historical and contemporary tax topics, with a section devoted to theoretical scholarship. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the 20th century and the other with salt tax in China. An additional two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on capital gains, another on retention at source, a third on the use of finance bills, and the fourth on establishment of the Board of Referees. Three more papers deal with tax and status; one with the tax profession, another with the medical profession, and a third with aristocrats. The final three papers deal with tax theorists; one with David Hume, another with the scholarship of John Tiley, and a final paper on the tax state in the global era. (Series: Studies in the History of Tax Law - Vol. 7) Subject: Tax Law, Legal History]
Дополнительное описание: 1. The Sources of Addington’s Income Tax John F Avery Jones CBE 2. Retention of Tax at Source and Business Financing Richard Thomas 3. The Rise of the Finance Act: 1853 – 1922 John HN Pearce 4. The Board of Referees: ‘A Most Useful Addition to Fi

Studies in the History of Tax Law, Volume 7, Peter Harris, Dominic de Cogan