Studies in the History of Tax Law, Volume 9

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

1. Jeremy Bentham – Developing Ideas About Taxation and Law
Jane Frecknall-Hughes
2. Contractualism and Tax Governance: Hobbes and Hume
Hans Gribnau and Carl Dijkstra
3. John Tiley and the Thunder of History
Michael Littlewood
4. Benefits Theories of Tax Fairness
Ira K Lindsay
5. Tax and Taxability: ‘Trade, Profession or Vocation’ Seen Through the Eyes of Jane Austen
John Avery Jones
6. The Taxation of Road Travel: Revenue and Regulation in Georgian Britain
Chantal Stebbings
7. Deduction of Expenses of Management
Richard Thomas
8. A Tale of the Merger Between the Inland Revenue and HM Customs and Excise
Penelope Tuck, Dominic de Cogan and John Snape
9. Through Ramsay Spectacles
Philip Ridd
10. Lloyd George’s Land Values Duties
John HN Pearce
11. Professional Status in Tax Law: The Case of Leopold Maxse
Emer Hunt
12. The UK Capital Gains Tax: The Conception of the 1965 Act
David Collison
13. The Early Proposals for a European Corporate Tax Policy
Christiana HJI Panayi
14. How The Netherlands Became a Tax Haven for Multinationals
Jan Vleggeert and Henk Vording
15. The Origins and Architecture of the 1942 Canada–United States Income Tax Treaty
Robert Raizenne and Colin Campbell
16. The Drafting of the First Model Treaties on Tax Evasion 5
Sunita Jogarajan
17. Income Tax in New Zealand, 1914–18: The World War I Watershed
Shelley Griffiths
18. The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System
Yan Xu