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The Dynamics of Taxation: Essays in Honour of Judith Freedman

The Dynamics of Taxation: Essays in Honour of Judith Freedman

  • 作者:
  • 出版商: Hart Publishing
  • ISBN: 9781509944705
  • 出版时间 June 2022
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
  • Hardback Edition ISBN: 9781509929092

List Price: ¥516.06

¥500.58 Save ¥15.48 (3%)

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  • 描述 
  • 大纲 
  • 详细

    This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures.

    Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.

  • Foreword
    John Avery Jones
    Judith Freedman as a Colleague 1982–2020
    Philip Baker
    Introduction: A Tribute to Professor Judith Freedman's Outstanding Career
    Glen Loutzenhiser and Rita de la Feria
    PART I. TAXING SMALL BUSINESSES AND INDIVIDUALS
    1. Geoffrey and Elspeth Howe and the Path Towards Independent Taxation of Husbands and Wives: 1968–1980
    Glen Loutzenhiser
    2. Does an Inheritance Tax Have a Future? Practical Options to Consider
    Emma Chamberlain
    3. Should the Suggestion that Ownership is a 'Myth' Have Any Implications for the Structure of Tax Law?
    Edwin Simpson
    4. Income Taxation of Small Business: Towards Simplicity, Neutrality and Coherence
    David G Duff
    5. Principles and Practice of Taxing Small Business
    Stuart Adam and Helen Miller
    6. Dependent Contractors in Tax and Employment Law
    Hugh Collins
    PART II. TAX AVOIDANCE
    7. Tackling Tax Avoidance: The Use and Growth of Statutory 'Avoidance' Language
    Malcolm Gammie
    8. EU General Anti-(Tax) Avoidance Mechanisms
    Rita de la Feria
    9. The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective
    Wolfgang Schön
    PART III. CORPORATE TAX REFORM
    10. Fiscal Jurisdiction and Multinational Groups. A Perspective from 'Political Right'
    John Snape
    11. Reflections on the Allowance for Corporate Equity After Three Decades
    Michael P Devereux and John Vella
    12. The Changing Patterns of EU Direct Tax Integration
    Anzhela Cédelle
    13. The Origins, Development and Future of Zero-Rating in the UK
    Geoffrey Morse
    PART IV. TAX ADMINISTRATION
    14. Drawing the Boundaries of HMRC's Discretion
    Stephen Daly
    15. Trends in Tax Administration
    Michael Walpole
    16. True and Fair View and Tax Accounting
    Andrés Báez Moreno
    Afterword: Professor Judith Freedman: A Short Appreciation from Women in Tax
    Heather Self

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