Studies in the History of Tax Law, Volume 5 [Hardcover]

These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing Companies from 1799 to 1965, the Window tax from a Public Health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798  1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the Negotiation and Drafting of the 1967 United Kingdom Australia Taxation Treaty and on art 7 (3) of the OECD Model Treaty.This work contains the full text of the papers presented at the fifth Tax Law History Conference in July 2010. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law.John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

...a welcome addition to the literature.
The evidence of research effort is impressive and is a major strength of this volume. Each of the articles provides a wealth of detail...I would commend [it] to anyone with an interest in taxation history. It sets a high standard for detailed archive-sourced tax historical research. Furthermore, it rewards a careful reading and contains pearls of great price in providing examples of detailed and evocative historical research. Rob Vosslamber,Accounting History, Volume 18(1)

1. Defining and Taxing Companies 1799 to 1965
John Avery Jones
2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English Law
Chantal Stebbings
3. Montesquieu  'The Lively President' and the English Way of Taxation
John Snape
4. Charitable Treatment?  A Short History of Taxation of Charities in Australia
Ann O'Connell
5. A lƒÎ