These are papers from the 10th Cambridge Tax Law History Conference, which took place in July 2020. The papers fall within the following basic themes: - UK tax administration issues - UK tax reforms in the 20th century - History of tax in the UK - The UK's first double tax treaty - The 1982 Australia-US tax treaty - The legacy of colonial influence - Reform of Dutch excises, and - Canadian tax avoidance.

This book analyses the founding years of consumer law and consumer policy in Europe. It combines two dimensions: the making of national consumer law and the making of European consumer law, and how both are intertwined. The chapters on Germany, Italy, the Nordic countries and the United Kingdom serve to explain the economic and the political background which led to different legal and policy approaches in the then old Member States from the 1960s onwards. The chapter on Poland adds a different layer, the one of a former socialist country with its own consumer law and how joining the EU affected consumer law at the national level. The making of European consumer law started in the 1970s rather cautiously, but gradually the European Commission took an ever stronger position in promoting not only European consumer law but also in supporting the building of the European Consumer Organisation (BEUC), the umbrella organisation of the national consumer bodies. The book unites the early protagonists who were involved in the making of consumer law in Europe: Guido Alpa, Ludwig Kramer, Ewa Letowska, Hans-W Micklitz, Klaus Tonner, Iain Ramsay, and Thomas Wilhelmsson, supported by the younger generation Aneta Wiewiorowska Domagalska, Mateusz Grochowski, and Koen Docter, who reconstructs the history of BEUC. Niklas Olsen and Thomas Roethe analyse the construction of this policy field from a historical and sociological perspective. This book offers a unique opportunity to understand a legal and political field, that of consumer law and policy, which plays a fundamental role in our contemporary societies.

Picturing Punishment examines representations of criminal bodies as they moved in, through, and out of publicly accessible spaces in the city during punishment rituals in the seventeenth-century Dutch Republic. Once put to death, the criminal cadaver did not come to rest. Its movement through public spaces indicated the potent afterlife of the deviant body, especially its ability to transform civic life. Focusing on material culture associated with key sites of punishment, Anuradha Gobin argues that the circulation of visual media related to criminal punishments was a particularly effective means of generating discourse and formulating public opinion, especially regarding the efficacy of civic authority. Certain types of objects related to criminal punishments served a key role in asserting republican ideals and demonstrating the ability of officials to maintain order and control. Conversely, the circulation of other types of images, such as inexpensive paintings and prints, had the potential to subvert official messages. As Gobin shows, visual culture thus facilitated a space in which potentially dissenting positions could be formulated while also bringing together seemingly disparate groups of people in a quest for new knowledge. Combining a diverse array of sources including architecture, paintings, prints, anatomical illustrations, and preserved body parts, Picturing Punishment demonstrates how the criminal corpse was reactivated, reanimated, and in many ways reintegrated into society.

Centering on cases of sexual violence, this book illuminates the contested introduction of British and French colonial criminal justice in the Pacific Islands during the late 19th and early 20th centuries, focusing on Fiji, New Caledonia, and Vanuatu/New Hebrides. It foregrounds the experiences of Indigenous Islanders and indentured laborers in the colonial court system, a space in which marginalized voices entered the historical record. Rape and sexual assault trials reveal how hierarchies of race, gender and status all shaped the practice of colonial law in the courtroom and the gendered experiences of colonialism. Trials provided a space where men and women narrated their own story and at times challenged the operation of colonial law. Through these cases, Gender, Violence and Criminal Justice in the Colonial Pacific highlights the extent to which colonial bureaucracies engaged with and affected private lives, as well as the varied ways in which individuals and communities responded to such intrusions and themselves reshaped legal practices and institutions in the Pacific. With bureaucratic institutions unable to deal with the complex realities of colonial lives, Stevens reveals how the courtroom often became a theatrical space in which authority was performed, deliberately obscuring the more complex and violent practices that were central to both colonialism and colonial law-making. Exploring the intersections of legal pluralism and local pragmatism across British and French colonialization in the Pacific, this book shows how island communities and early colonial administrators adopted diverse and flexible approaches towards criminal justice, pursuing alternative forms of justice ranging from unofficial courts to punitive violence in order to deal with cases of sexual assault.