Bloomsbury Studies in the History of Tax Law, Volume 6

Product Description These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914 1956; law and administration in capital allowances 1878 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869 1908); the policy of the medicine stamp duty; 'Danegeld' from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824 1839; the taxation history of China; taxing bachelors in America: 1895 1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. Review Review of Volume 5:...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) About the Author John Tiley is a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.