基本説明
Presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University.
Full Description
This work on the history of tax law presents the papers delivered at the third Tax Law History Conference in 2006 organised by the Centre for Tax Law in the Law Faculty at Cambridge University. The papers deal with a range of topics, and though the breadth of topics is broad, it is not devoid of pattern. The majority of the papers deal with themes connected with continental Europe, law and empire, international law, and the problems of progression and the tax system. As a whole the papers, by leading tax scholars from all over the world, once again illustrate a wide variety and depth of learning on tax history, and highlight the important issues waiting to be investigated in this rapidly growing field of scholarship.
Contents
Part I Progression and Taxation
Professor Henk Vording and Proessor Onno Ydema, University of Leiden: The rise and fall of progressive income taxation in the Netherlands (1795-2001)
Associate Professor Cynthia Coleman, University of Sydney, Australia: The history of progressivity in the Australian tax system.
Mr Nicolas Delalande, Paris 1 Pantheon Sorbonne University, France: Tax reform in early twentieth century France: the politics and techniques of redistribution.
Professor Dr. Andreas Thier, University of Zurich: Traditions of wealth taxation in Germany.
Part 2 Empire
Professor Martin Daunton, Trinity Hall, Cambridge: Tax transfers: Britain and its empire in the nineteenth century.
Dr David Todd, Trinity Hall, Cambridge: French fiscal frustrations: the reform of the "impots arabes" in colonial Algeria, 1830-1919.
Ms Kathryn James, Monash University, Australia: We of the never ever: The history of the introduction of a goods and services tax in Australia.
Mr Philip Ridd, formerly solicitor of Inland Revenue: Privy Council tax cases - a ton of fun
Part 3 International
Dr John Avery Jones, CBE, Special Commissioner, Visiting Professor, London School of Economics: The history of the UK's first comprehensive double tax agreement.
Mr David Oliver, Centre for Tax Law, Cambridge: The Rule in G
Part 4 United Kingdom
Professor Chantal Stebbings, University of Exeter: Consent and Constitutionality in nineteenth century English taxation.
Mr John Pearce, Solicitor's Office, London: How central government learned about income 1842-1970.
Professor John Tiley, Queens' College, Cambridge: Death and Taxes
