当前货币:HKD

您的购物车中没有商品。

Coming Soon Studies in the History of Tax Law, Volume 12

Studies in the History of Tax Law, Volume 12

  • 作者:
  • 出版商: Hart Publishing
  • ISBN: 9781509981731
  • 出版时间 September 2025
  • 规格: Hardback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥1,527.50
发货时间:大约 4-5 weeks ?Extra 2-10 working days for address outside Hong Kong
还未出版?

The publication date listed on our site is the latest information we have from the publisher, and that this date may change.

Most pre-orders will be dispatched on, or before publication date and we will make every effort to make sure they arrive with you as close to publication date as we can.

  • 描述 
  • 大纲 
  • 详细

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

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

  • 1. Tonnage Taxes, Old and New, Victor Baker (HMRC, UK)
    2. Taxation as a Cause of the 'Peasants' Revolt:' The Burden of Taxation in England between the Black Death and the 1381 Popular Uprising, Barbara Abraham (Worshipful Company of Tax Advisers, UK)
    3. Examining the Influences on English Excise Taxes, after 1643, Jane Frecknall-Hughes (Nottingham University, UK), Hans Gribnau (Tilburg University, Netherlands) and Onno Ydema (Leiden University, Netherlands)
    4. The Numerical Effect on Specific Taxpayers of Triple Assessment Followed by the Introduction of Income Tax, John Avery Jones (London School of Economics, UK)
    5. The Challenges of Tax Administration in Scotland 1780-1870, Chantal Stebbings (University of Exeter, UK)
    6. Lord Wilberforce's Contribution to Tax Law, Philip Ridd (formerly Solicitor of Inland Revenue)
    7. Death and Resurrection, Richard Thomas (Tax Chamber)
    8. The Shift from an Inclusionary to an Exclusionary Focus: The Relatively Late Appearance of Beneficial Ownership in UK Tax Statute, Vincent Ooi (Singapore Management University)
    9. The State of Nature in International Taxation, Wei Cui (University of British Columbia, Canada)
    10. The United Nations' International Tax Interregnum: Strands from the Fiscal Commission to the Group of Experts (1954-1967), Niki Teo (University of Sydney, Australia)
    11. Gaps and Dualisms in the Development of VAT: How VAT Went from Zero to Hero in Europe, the USA and the Developing World, Ian Roxan (London School of Economics, UK)
    12. United in Diversity: Historical Explanations for the Limited Harmonisation of VAT Procedural Law in the EU, Stefanie Geringer (University of Vienna, Austria)
    13. Taxing the Rich in the Medieval Italian City-states, Reinier Kooiman (University of Amsterdam, Netherlands)
    14. How Modern Japanese Business Elite Formed the way to Intervene the Legal Reform? The Case of the Income Tax Reform during 1920s, Shunsuke Nakoaka (Kokushikan University, Japan)
    15. The South African General Anti-avoidance rule: Its Formative Years, Enelia Jansen van Rensburg (Stellenbosch University, South Africa)
    16. Income Tax and the British Crown Colony of Singapore 1947-1948: Governor Uses Reserve Powers, Diane Kraal (Monash University, Australia)
    17. Partnerships, Trusts and the Carter Commission, Colin Campbell (Western University, Canada) and Robert Raizenne (McGill University, Canada)
    18. Taxation without Tax Law? Exploring Taxation in Classical Athens through the lens of Aristotle, Jo Badisco (Hasselt University, Belgium)

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥502.90

¥487.81 Save ¥15.09 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,420.66
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,290.00

¥3,191.30 Save ¥98.70 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,365.20

¥3,264.24 Save ¥100.96 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,143.20

¥2,078.90 Save ¥64.30 (3%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,136.00

¥4,011.92 Save ¥124.08 (3%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,955.20

¥1,896.54 Save ¥58.66 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,692.00

¥1,641.24 Save ¥50.76 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,350.00

¥2,279.50 Save ¥70.50 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥3,006.12

¥2,915.94 Save ¥90.18 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,672.42

¥2,592.25 Save ¥80.17 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥462.48

¥448.61 Save ¥13.87 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,880.00

¥1,823.60 Save ¥56.40 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: ¥1,598.00

¥1,550.06 Save ¥47.94 (3%)

Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition
Butterworths Hong Kong Employees' Compensation Handbook, 7th Edition

List Price: ¥1,974.00

¥1,914.78 Save ¥59.22 (3%)