Studies in the History of Tax Law

These are the papers from the 8th Cambridge Tax Law History Conference held July 2016. The included papers were selected for their interest and relevance, and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Two papers focus on tax theory; one on John Locke and the other on the impact of English tax literature in the Netherlands in the nineteenth century. Four deal with the history of UK-specific interpretational issues in varying contexts; insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three consider aspects of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including: the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand, and a discussion of some early indirect taxes in India, China, and France. (Series: Studies in the History of Tax Law, Vol. 8) [Subject: Tax Law, Legal History]

Peter Harris is Professor of Tax Law at the Law Faculty in the University of Cambridge.Dominic de Cogan is University Lecturer in Tax Law at the Law Faculty in the University of Cambridge.