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Studies in the History of Tax Law, Volume 11

By: (Edited by) Dominic de Cogan , (Edited by) Peter Harris

Manufacture on Demand

Ksh 24,200.00

Format: Hardback or Cased Book

ISBN-10: 150996326X

ISBN-13: 9781509963263

Series: Studies in the History of Tax Law

Publisher: Bloomsbury Publishing PLC

Imprint: Hart Publishing

Country of Manufacture: GB

Country of Publication: GB

Publication Date: Sep 21st, 2023

Print length: 528 Pages

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This is the 11th volume in Hart’s leading series of books on the history of tax law, exploring important tax issues from both a UK and international perspective.

This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories:

1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State;
2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa’s early attempts to address double taxation (tax treaties); and
3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.


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