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Studies in the History of Tax Law, Volume 6

Studies in the History of Tax Law, Volume 6

Autor:

Editorial:
Hart Publishing (Reino Unido)

Año de edición:

ISBN:
9781849464802

Páginas:
546

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Descripción

These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication

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The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty

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