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

Book Details

Format Hardback or Cased Book
ISBN-10 150998173X
ISBN-13 9781509981731
Publisher Bloomsbury Publishing PLC
Imprint Hart Publishing
Country of Manufacture GB
Country of Publication GB
Publication Date Sep 18th, 2025
Print length 456 Pages
Ksh 24,200.00
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The 12th volume in Hart’s leading series of books on the history of tax law, exploring important tax issues from both a UK and international perspective.

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

The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories:

1. 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).

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

3. 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.


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