Studies in the History of Tax Law, Volume 12

This book is a continuation of the prestigious series investigating current tax policy debates in an historical context.

The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories:

1. UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants’ Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership).

2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure).

3. Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states.

Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.

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