Studies in the History of Tax Law, Volume 2

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

Part 1 The Income Tax Era 1 The Special Commissioners from Trafalgar to Waterloo John F Avery Jones 2 Access to Justice before the Special Commissioners of Income Tax in the Nineteenth Century Chantal Stebbings 3 The Rise and Development of the Concept of 'Total Income' in United Kingdom Income Tax Law: 1842-1952 John HN Pearce 4 Official Deliberations on Capital Gains Tax: 1955-1960 David Stopforth 5 Excess Profits Tax Litigation Philip Ridd Part 2 Wider Issues 6 Tax Law and Public Opinion: Explaining IRC v Duke of Westminster Assaf Likhovski 7 A Book Review of The Saving of Income Tax, Surtax and Death Duties by Jasper More Philip Baker 8 When is a Tax not a Tax but a Tithe? Andrew Lewis 9 The Concept of Taxation and the Age of Enlightenment Jane Frecknall Hughes 10 The Abolition of the Taxes on Knowledge Lynne Oats and Pauline Sadler Part 3 Commonwealth Essays 11 The Abolition of Wealth Transfer Taxes in Canada David G Duff 12 A Tale of Two Systems: The Divergent Tax Histories of Australia and Canada Rodney Fisher 13 The Ever-Elusive Definition of Income: A Historical Perspective from Australia Margaret McKerchar and Cynthia Coleman Part 4 The US Dimension 14 Why was the US Corporate Tax Enacted in 1909? Reuven S Avi-Yonah 15 Entity Theory as Myth in the US Corporate Excise Tax of 1909 Steven A Bank 16 Voluntarism and Taxation Carolyn C Jones