Studies in the History of Tax Law, Volume 8

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

1. John Locke: Property, Tax and the Private Sphere
John Snape and Jane Frecknall-Hughes
2. The Birth of Tax as a Legal Discipline
Hans Gribnau and Henk Vording
3. The Curious Case of Mr Trull
Sir John Baker
4. The Architecture of Tax Administration: Function or Form?
Chantal Stebbings
5. Let Them Pay For Their Starvation: The Imposition of Income Tax on Ireland in 1853
Peter Clarke
6. Not Like Grocers
Richard Thomas
7. The Life and Times of ESCs: A Defence?
Stephen Daly
8. The Special Contribution of 1948
John HN Pearce
9. The Profits Tax GAAR: An Aid in the ‘Hopeless’ Defence Against the Dark Arts
Peter Harris
10. Statutory Interpretation in Early Capital Gains Tax Cases
Philip Ridd
11. The UK’s Early Tax Treaties with European Countries
John F Avery Jones
12. The ‘Great Powers’ and the Development of the 1928 Model Tax Treaties
Sunita Jogarajan
13. The UK’s Tax Treaties with Developing Countries during the 1970s
Martin Hearson
14. From Wartime Expedient to Enduring Element of Fiscal Federalism: Centralised Income Taxation in Australia since World War II
Richard Krever and Peter Mellor
15. The Historical Meaning of ‘Income’ in New Zealand Taxation Statutes, Cases and Administration, 1891–1925
Shelley Griffiths
16. When Minerals are not Enough: The Origins of Income Taxation in Chile and their Importance to the Current Situation
Maximiliano Boada
17. Cesses in the Indian Tax Regime: A Historical Analysis
Ashrita Kotha
18. The State Salt Monopoly in China: Ancient Origins and Modern Implications
Yan Xu