This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century,from Tudor Englands Statute of Wills to the American taxes on slaves, from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged from the tax base through tax administration to tax policy making as well as providing detailed accounts of the UKs remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history.
PART 1 VICTORIAN AND MODERN
1. What is Income?
Martin Daunton
2. Taxing Foreign Income from Pitt to the Tax Law Rewrite The Decline of
the Remittance Basis
John Avery Jones, CBE
3. Income Tax Tribunals: Their Influence and Place in the Victorian Legal
System
Chantal Stebbings
4. Aspects of Schedule A
John Tiley
PART 2 TWENTIETH CENTURY PROBLEMS
5. Excess Profits Duty
Philip Ridd
6. Deliberations over Taxing Capital Gains The Position up to 1955
David Stopforth
7. The Evolution of UK Tax Legislation for Employee Share Ownership Plans
Peter Casson
8. Whats in a Name?
JDB Oliver
PART 3 DEEP HISTORY
9. John Lackland: A Fiscal Re-evaluation
Jane Frecknall Hughes and Lynne Oats
10. Estate Planning in Early-Modern England: Having in the Statute of Wills
1540
Neil Jones
11. Stamp Duty, Propaganda and the French Revolutionary and Napoleonic Wars
Lynne Oats and Pauline Sadler
12. Slave Taxes
Kevin Outterson
PART 4 COMPARISONS
13. The Chicken or the Egg? A Historical Review of the Influence of Tax
Administration on the Development of Income Tax Law in Australia
Cynthia Coleman and Margaret McKerchar
14. The Long and Winding Road: A Century of Centralisation in Australian Tax
Rodney Fisher and Jacqueline McManus
15. Formalism and Israeli Anti-Avoidance Doctrines in the 1950s and 1960s
Assaf Likhovski
16. Tax Reform in Hong Kong in the 1970s: Sincere Failure or Successful
Charade?
Michael Littlewood
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.
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