This volume of Studies in the History of Tax Law is a publication of selected conference papers presented at the Tax Law History Conference held in Cambridge in 2022. The book is divided into 18 rather lengthy chapters. The principal authors come from law faculties, although there are a few contributions by social scientists. The book also contains an intriguing co-authored chapter (Chapter 2) examining the effect of legislation taxing alcohol on production technology: one author is an expert in engineering, and the other in law.It is worth noting that a body of literature on tax history known as ‘New Fiscal History’ already exists, as mentioned by Manse and Varding (235), together with the concept of the fiscal-military state. The influence of these approaches may be seen in recent fiscal history literature. However, these approaches are not adopted in the chapters contained in this volume. Methodologically, most of the chapters emphasise the significant impact of individuals or institutions on tax policy and tax laws.A wide range of issues is explored in the book, including the taxation of the Royal Forests, the origins of tax law, the taxation of alcohol, tax regions (the geographic units used for tax assessments), parliamentary time for tax legislation, colonial taxation, income and corporation tax, and international taxation. Matters such as international taxation, income tax, and corporation tax appear to be recurring themes in other volumes of Studies in the History of Tax Law as well.
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DOI: 10.1080/2049677X.2025.2500205
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