£85.16

Cambridge University Press Cambridge Income Tax in Common Law Jurisdictions Vol 1

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Description

Understand the historical foundations of tax law with Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820. Published by Cambridge University Press, this scholarly work explores how many common law countries inherited British income tax rules, whether through direct or indirect means. Many central tax rules are often explained simply as being of British origin, yet even within Britain, their true beginnings can be unclear. This book provides clarity by tracing the roots of income tax and its precursors in Britain and its former colonies up to the year 1820. By examining the history of these systems, the text helps readers understand the rationale behind the rules that still shape modern tax law. This volume is part of the Cambridge Tax Law Series and serves as a deep dive into the legal evolution of taxation. It is an essential resource for those looking to move beyond simple explanations and discover the actual historical development of common law income taxes.

Key Features

Traces the historical roots of income tax and its precursors in Britain and former colonies through 1820.

Examines the inheritance of British income tax rules across various common law jurisdictions.

Provides a detailed look at the rationale and origins of central tax rules that are often misunderstood.

Part of the authoritative Cambridge Tax Law Series from Cambridge University Press.

Addresses the historical development of four central issues within common law income taxes.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
16 November 2006
Listed Since
08 February 2007

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