Studies in the History of Tax Law: 4 - Tiley, John

Studies in the History of Tax Law: 4

John Tiley

Yayınevi: Hart Publishing

Yayın tarihi: 06/2010

ISBN: 9781849460484

Ciltli | İngilizce | 268 Sayfa | 16x23,39x2,39 cm.

Tür: Hukuk

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This work contains the full text of the papers presented at the fourth Tax Law History Conference in July 2008. The Conference was organized by the Cambridge Law Faculty's Center for Tax Law. The matters discussed are broad, including: the extent to which charges levied by England's Court of Wards were seen as taxes * the 17th century poll tax * traders * the excise in early 19th century England * the legitimacy of the Crown's right to elect between different heads of charge for income tax. There are also chapters on taxation in the reign of King John and Stamp Duties in the 18th Century. International tax matters include: a history of company residence and a paper on the first UK-Australia Double Tax Agreement. Papers concentrating on other countries include: the history of income tax in Malta (1641-1949) * the history of land tax in Australia * the history of the legal definition of charity and its application to tax law * the psychology of taxation as shown by the 1936 US elections.

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