These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada-US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.

'The global financial crisis of 2007-2008 was a wake-up call to all who study and practice in the field of law and economics: traditional approaches are simply inadequate for understanding the co-evolution of the economic and legal systems, and that inadequacy can result in missed opportunities to warn of impending social harm. Atkinson and Paschall demonstrate the value of an alternative approach - law and economics from an evolutionary perspective - that builds on the work of John R. Commons, a leading figure in the field nearly a century ago. In the process, they offer an eye-opening historical account of the role of the state in the economy and provide a vital starting point for future policy discussions.' - Charles J. Whalen, author of Financial Instability and Economic Security after the Great Recession'An indispensable history of business law and regulation, alongside a powerful theory of law and the courts. Glen Atkinson and Stephen P. Paschall give us an evolutionary casebook for the twenty-first century, deeply rooted in the ideas of Veblen, Commons, and other masters of the tradition.' - James K. Galbraith, The University of Texas at Austin 'The language of court documents is notably difficult to understand for people with no legal training. The present volume, a product of fruitful collaboration between a university professor and a lawyer, offers valuable assistance in translating US Supreme Court decisions made in the span of the nineteenth and twentieth centuries with respect to economic disputes into the language spoken by evolutionary and institutional economists. As the authors persuasively show, law and economics co-evolve. A much-needed follow-up to and development of John Commons's Legal Foundations of Capitalism! - Anton Oleinik, Memorial University of Newfoundland and Labrador, Canada and the Central Economics and Mathematics Institute, Russia Law and economics are interdependent. Using a historical case analysis approach, this book demonstrates how the legal process relates to and is affected by economic circumstances. Glen Atkinson and Stephen P. Paschall examine this co-evolution in the context of the economic development that occurred in the nineteenth and early twentieth centuries as well as the impact of the law on that development. Specifically, the authors explore the development of a national market, the transformation of the corporation, and the conflict between state and federal control over businesses. Their focus on dynamic, integrated systems presents an alternative to mainstream law and economics. The authors apply John R. Commons's approach to three main law and economics issues: the changing relationship between corporations and the State, the application of the Commerce Clause and the Fourteenth Amendment of the U.S. Constitution to state and federal regulation of business, and the relationship of antitrust law to industrialization. They provide a valuable linking of law with changing economic circumstances, such as antitrust policy changes and the development of the corporate form. This analytical approach to the practice of law and economics will be of interest to researchers, students, and faculty in law and economics, economic history, constitutional law, economic regulation, public policy, and the sociology of law. Business students and researchers will also find value in this book's presentation of court decisions and exploration of economic development.

An interesting read for professional jurists, court administrators, and scholars concerned with lay adjudication or East German legal institutions, this book provides an account of the social courts of the German Democratic Republic (GDR). Although the East German system was corrupt and oppressive, the social courts were an innovative and successful experiment. Rooted in Marxist-Leninst legal doctrine, these courts handled thousands of minor civil disputes and petty criminal offenses each year. The judges and jurists who worked at these courts were lay people and did not receive any pay for their services. This book delves into the history of the social courts and their success with both the government and the citizens of East Germany. It also presents the courts as an instructive example of an inexpensive, speedy, and popular legal institution that should be studied by today's court systems. The social courts of the GDR had a wide range of primary and auxiliary functions. Some of these functions were to relieve the state courts of the need to deal with a variety or minor civil and criminal cases, give ordinary citizens an important role to play in the administration of justice, raise the citizens' legal knowledge and consciousness, and tie citizens more closely to the regime through participatory acts. Offering both commendations and criticisms of the social courts, this book seeks to provide a record of the structures, functions, interactions, decisions, and personnel of the social courts, along with a comparative analysis to other legal systems, such as those of the United States of America.

"How civil liberties triumphed over national insecurity"

Between the two major red scares of the twentieth century, a police raid on a Communist Party bookstore in Oklahoma City marked an important lesson in the history of American freedom.

In a raid on the Progressive Bookstore in 1940, local officials seized thousands of books and pamphlets and arrested twenty customers and proprietors. All were detained incommunicado and many were held for months on unreasonably high bail. Four were tried for violating Oklahoma's "criminal syndicalism" law, and their convictions and ten-year sentences caused a nationwide furor. After protests from labor unions, churches, publishers, academics, librarians, the American Civil Liberties Union, members of the literary world, and prominent individuals ranging from Woody Guthrie to Eleanor Roosevelt, the convictions were overturned on appeal.

Shirley A. Wiegand and Wayne A. Wiegand share the compelling story of this important case for the first time. They reveal how state power--with support from local media and businesses--was used to trample individuals' civil rights during an era in which citizens were gripped by fear of foreign subversion.

Richly detailed and colorfully told, "Books on Trial "is a sobering story of innocent people swept up in the hysteria of their times. It marks a fascinating and unnerving chapter in the history of Oklahoma and of the First Amendment. In today's climate of shadowy foreign threats--also full of unease about the way government curtails freedom in the name of protecting its citizens--the past speaks to the present.