Studies in the History of Tax Law, Volume 11

Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law, Dominic de Cogan is Associate Professor in Tax Law and Deputy Director of the Centre for Tax Law, both at the Faculty of Law, University of Cambridge, UK.

1. The Taxation of the Royal Forests of England 1066-1307
Barbara Abraham (Past Master of the Worshipful Company of Tax Advisers, UK)

2. Aeneas Coffey and the Role of Tax in the Emergence of Modern Whiskey
Dominic De Cogan (University of Cambridge, UK) and Donard De Cogan (University of East Anglia, UK)

3. Administrative Regions in the History of Income Tax Law: A Challenging Anachronism
Chantal Stebbings (University of Exeter, UK)

4. From Gladstone to Thatcher: The Shortage of Parliamentary Time in the United Kingdom and the Implications for Tax Legislation – and Beyond
John H N Pearce (Formerly HMRC; Associate of the Institute of Taxation, UK)

5. ‘The normal meaning of securities is not open to doubt’; Viscount Cave in Singer v Williams (1920). Is that right?
Victor Baker (HMRC, UK)

6. The overlooked majority: the limits of Whitney v CIR
Richard Thomas (First Tier Tribunal, UK)

7. Viscount Radcliffe (1899 - 1977)
Philip Ridd (Law Reporter, UK)

8. The Reception of Roman Tax Law
Reiner Kooiman (University of Amsterdam, Netherlands)

9. Metropolitan views, colonial practices. Transfer of tax policy ideas between the Netherlands and Dutch East Indies
Maarten Manse (Leiden University, the Netherlands) & Henk Vording (Leiden University, the Netherlands)

10. Tax after the American War of Independence: A Consideration of The Federalist and The Anti-Federalist Papers
Jane Frecknall-Hughes (The Open University, UK) & Hans Gribnau (Tilburg University, the Netherlands)

11. Sir George Grey’s Machiavellian Constitutional and Fiscal Reforms in Aotearoa New Zealand, 1845-1876
Michael Littlewood (University of Auckland, Australia)

12. The Long Gestation and Troubled Birth of the First Income Tax Law in Modern China: 1912-1937
Yan Xu (University of New South Wales, Australia)

13. Transition without change: taxation by the Irish Free State
Emer Hunt (University College Dublin, Ireland)

14. Decades of Parallels: South Africa’s Efforts During the First Half of the Twentieth Century to Avoid Double Taxation and the Impact of Model Solutions by the League of Nations
Johann Hattingh (University of Cape Town, South Africa)

15. The League of Nations and International Tax in the 1930s
Sunita Jogarajan (University of Melbourne, Australia)

16. Scandinavian Law through the Looking Glass: A comparative study on the historical development of GAARs in Sweden, Denmark, and Norway
Yvette Lind (BI Norwegian Business School, Norway)

17. The OECD Model Tax Convention: was there a grand plan?
Richard Vann & John Avery Jones

18. The Carter Commission and the Corporate Income Tax in Canada
Robert Raizenne & Colin Campbell