BOOK: "Studies in the History of Tax Law, Volume 7", Peter Harris, Dominic de Cogan (edit.) (Oxford, September 2015)

Peter Harris, Dominic de Cogan (edit.), Studies in the History of Tax Law, Volume 7

Presentation

These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. 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 twentieth century and the other with salt tax in China. Another 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 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.

Authors

• Peter Harris is Professor of Tax Law, and Dominic de Cogan is University Lecturer in Tax Law, both in the Law Faculty in the University of Cambridge.

Table of contents

Preface

List of Contributors

List of Tables and Figures 

• The Sources of Addington’s Income Tax, John F Avery Jones CBE 
• Retention of Tax at Source and Business Financing, Richard Thomas 
• The Rise of the Finance Act: 1853–1922, John HN Pearce 
• The Board of Referees: ‘A Most Useful Addition to Fiscal Machinery’, Dominic de Cogan, Lynne Oats and Mark Billings 
• Tax and the Tax Profession: Assessing Social. Standing and Prestige, Jane Frecknall-Hughes and Margaret McKerchar 
• Tax and Pharmacy: A Synergy in Professional Evolution, Chantal Stebbings 
• Plaintive Aristocrati: The Upper Crust in Tax Cases, Philip Ridd 
• The Negotiation and Drafting of the First Australia–United States Double Taxation Treaty of 1953, C John Taylor 
• The Drafting of the 1925 League of Nations Resolutions on Tax Evasion, Sunita Jogarajan 
• In the Beginning: Taxation in Early Colonial New Zealand, Michael Littlewood 
• Customs Revenue in the British Colony of New South Wales 1827–1859: And Inquiries Concerning Frederick Garling, Artist and Customs Department Employee, Diane Kraal 
• The Development of Centralized Income. Taxation in Australia, 1901–1942, Richard Krever and Peter Mellor 
• A Historical Account of Taxes on Goods and Services in the Transition to Post-Socialist China, Yan Xu 
• David Hume: Philosophical Historian of Tax Law, John Snape 
• Reviving Capital Transfer Tax Scholarship, Ann Mumford 
• The Tax State, Benefit and Legitimacy, Miranda Stewart 

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