|
Showing 1 - 14 of
14 matches in All Departments
This monograph looks at how tax is intertwined with constitutional
law and the state in the UK. It looks at a variety of topics
including tax devolution, scrutiny and reform of tax legislation,
the protection of taxpayers and the domestic legal processing of
international rules and problems. Tax Law, State-Building and the
Constitution presents and interrogates five key claims. First,
there is a clear overlap between the concerns of tax and
constitutional lawyers. Secondly, the tax system is being deeply
affected by the fast pace of constitutional change. Thirdly,
decisions taken in the tax field are likely to have a reverse
influence on the evolution of the constitution. Fourthly, these
relationships are heavily context-dependent, with tax making all
the difference to some ongoing constitutional controversies whilst
having very little to do with others. Fifthly, by acknowledging tax
as an important moving part within the contemporary constitution we
might understand both tax and constitutional law a little better.
The book therefore contributes to deeper theoretical debates on the
identity of tax law as a discipline, the relevance of tax to public
lawyers, the meaning of state-building in the recent history of a
developed country and the importance of public finances to a wider
sense of 'what is going on'. These are questions that ought to
command the attention of tax and constitutional law academics as
well as policy makers and reformers. Runner-up of the 2022 SLS
Peter Birks Prize for Outstanding Legal Scholarship.
This monograph looks at how tax is intertwined with constitutional
law and the state in the UK. It looks at a variety of topics
including tax devolution, scrutiny and reform of tax legislation,
the protection of taxpayers and the domestic legal processing of
international rules and problems. Tax Law, State-Building and the
Constitution presents and interrogates five key claims. First,
there is a clear overlap between the concerns of tax and
constitutional lawyers. Secondly, the tax system is being deeply
affected by the fast pace of constitutional change. Thirdly,
decisions taken in the tax field are likely to have a reverse
influence on the evolution of the constitution. Fourthly, these
relationships are heavily context-dependent, with tax making all
the difference to some ongoing constitutional controversies whilst
having very little to do with others. Fifthly, by acknowledging tax
as an important moving part within the contemporary constitution we
might understand both tax and constitutional law a little better.
The book therefore contributes to deeper theoretical debates on the
identity of tax law as a discipline, the relevance of tax to public
lawyers, the meaning of state-building in the recent history of a
developed country and the importance of public finances to a wider
sense of 'what is going on'. These are questions that ought to
command the attention of tax and constitutional law academics as
well as policy makers and reformers. Runner-up of the 2022 SLS
Peter Birks Prize for Outstanding Legal Scholarship.
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.
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.
This book is a continuation of the prestigious series which is
drawn from the papers of the biennial Cambridge Tax Law History
Conference. The authors are a mix of academics and senior tax
professionals from the judiciary and practice with representatives
from 9 countries. The series continues to investigate current tax
policy debates in an historical context. The papers fall within 3
basic categories: 1. UK and Irish tax, looking at a variety of
topics such as tax administration, cases and judges (Whitney,
Singer, Viscount Radcliffe), the taxation of royal forests, the
taxation of spirits, and income tax transition in the Irish Free
State; 2. International taxation, with chapters on the role of
international organisations (OECD, League of Nations) and on South
Africa’s early attempts to address double taxation (tax
treaties); and 3. Non-UK tax systems, including chapters on the
legacy of colonial influence (Dutch East Indies), early
developments in China, New Zealand, and the USA, an influential
Canadian report (Carter Commission), development of the GAAR in
Scandanavia, and the receipt of Roman tax law in Europe.
This book examines the relationship between tax law and crisis. In
times of environmental, financial, and public health breakdown,
policymakers look to tax for solutions. Yet these crises also
constrain the ways in which tax liabilities can be imposed and
administered, and limit the revenues that can be collected. What
should governments do in these circumstances and what are the wider
consequences for states, societies, and institutions such as the
EU? The book shows how crises place strain on the basic functions
of tax, including revenue-raising, institution-building,
regulation, redistribution, and the structuring of society. These
strains bear more heavily on some sections of business and society
than others. This makes the tax consequences of crisis
unpredictable. It also means that the best choice of legal response
is not merely a technical matter. Instead, it engages deeper
attitudes towards crisis relief, change, social values, and
democratic control. These issues are highlighted by COVID-19 but
are of utmost lasting importance. The book takes a comprehensive
approach and looks in more depth at the systemic roles that crises
play in contemporary tax systems. It features an impressive cast of
leading researchers across multiple jurisdictions and is essential
for policymakers and scholars alike.
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.
In an important addition to the series, this book tells the story
of 20 leading revenue law cases. It goes well beyond technical
analysis to explore questions of philosophical depth, historical
context and constitutional significance. The editors have assembled
a stellar team of tax scholars, including historians as well as
lawyers, practitioners as well as academics, to provide a wide
range of fresh perspectives on familiar and unfamiliar decisions.
The whole collection is prefaced by the editors' extended
introduction on the peculiar significance of case-law in revenue
matters. This publication is a thought provoking and engaging
showcase of tax writing that is accessible equally to specialists
and non-specialists.
Most people would agree that tax systems ought to be 'just', and
perhaps a great deal more just than they are at present. What is
more difficult is to agree on what tax justice is. This book
considers a range of different approaches to, and ideas about the
nature of tax justice and covers areas such as: - imbalances in
international tax arrangements that deprive developing countries of
revenues from natural resources and allow wealthy taxpayers to use
tax havens; - protests against governments and large business; -
attempts to influence policy through more technical means such as
the OECD's Base Erosion and Profits Shifting project; -
interpersonal matters, such as the ways in which tax systems
disadvantage women and minorities; - the application of wider
philosophical or economic theories to tax systems. The purpose of
the book is not to iron out these underlying differences into a
grand theory, but rather to gain a more precise understanding of
how and why we disagree about tax justice. In doing so the editors
are assisted by a stellar cast of contributors from four
continents, with a wide variety of views and experiences but a
common interest in this central question of how to agree and
disagree about tax justice. This is, of course, not only an
intellectual exercise but also a necessary precursor to achieving
real-world change.
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.
Most people would agree that tax systems ought to be 'just', and
perhaps a great deal more just than they are at present. What is
more difficult is to agree on what tax justice is. This book
considers a range of different approaches to, and ideas about the
nature of tax justice and covers areas such as: - imbalances in
international tax arrangements that deprive developing countries of
revenues from natural resources and allow wealthy taxpayers to use
tax havens; - protests against governments and large business; -
attempts to influence policy through more technical means such as
the OECD's Base Erosion and Profits Shifting project; -
interpersonal matters, such as the ways in which tax systems
disadvantage women and minorities; - the application of wider
philosophical or economic theories to tax systems. The purpose of
the book is not to iron out these underlying differences into a
grand theory, but rather to gain a more precise understanding of
how and why we disagree about tax justice. In doing so the editors
are assisted by a stellar cast of contributors from four
continents, with a wide variety of views and experiences but a
common interest in this central question of how to agree and
disagree about tax justice. This is, of course, not only an
intellectual exercise but also a necessary precursor to achieving
real-world change.
In an important addition to the series, this book tells the story
of 20 leading revenue law cases. It goes well beyond technical
analysis to explore questions of philosophical depth, historical
context and constitutional significance. The editors have assembled
a stellar team of tax scholars, including historians as well as
lawyers, practitioners as well as academics, to provide a wide
range of fresh perspectives on familiar and unfamiliar decisions.
The whole collection is prefaced by the editors' extended
introduction on the peculiar significance of case-law in revenue
matters. This publication is a thought provoking and engaging
showcase of tax writing that is accessible equally to specialists
and non-specialists.
These are the papers from the 8th Cambridge Tax Law History
Conference held in July 2016. 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: Two papers focus on tax theory; one on
John Locke and another on the impact of English tax literature in
the Netherlands in the nineteenth century. Five deal with the
history of UK specific interpretational issues in varying contexts
- an ancient exemption, insurance companies, special contribution,
the profits tax GAAR and capital gains tax. Two more papers
consider aspects of HMRC operations. Another three focus on facets
of international taxation, including treaties between the UK and
European countries, treaties between the UK and developing
countries and the UN model tax treaties of 1928. The book also
incorporates a range of interesting topics from other countries,
including the introduction of income tax in Ireland and in Chile,
post-war income taxation in Australia, early interpretation of
'income' in New Zealand and a discussion of some early indirect
taxes in India and China.
These are the papers from the 2014 Cambridge Tax Law History
Conference revised and reviewed for publication. The papers fall
within six basic themes. Two papers focus on colonialism and empire
dealing with early taxation in colonial New Zealand and New South
Wales. Two papers deal with fiscal federalism; one on Australia in
the first half of the twentieth century and the other with goods
and services taxation in China. Another two papers are
international in character; one considers development of the first
Australia-United States tax treaty and the other development of the
first League of Nations model tax treaties. Four papers focus on UK
income tax; one on source, another on retention at source, a third
on the use of finance bills and the fourth on establishment of the
Board of Referees. Three papers deal with tax and status; one with
the tax profession, another with the medical profession and a third
with aristocrats. The final three papers deal with tax theorists,
one with David Hume, another focused on capital transfer tax
scholarship and a final paper on the tax state in the global era.
|
|