Taxation, Wealth, and Saving
Taxation, Wealth, and Saving

Author: David F. Bradford

Publisher: MIT Press

Published: 2000

Total Pages: 570

ISBN-13: 9780262024709

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Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy.".

Studies in the History of Tax Law, Volume 11
Studies in the History of Tax Law, Volume 11

Author: Peter Harris

Publisher: Bloomsbury Publishing

Published: 2023-09-21

Total Pages: 529

ISBN-13: 1509963278

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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.

Studies in the History of Tax Law, Volume 7
Studies in the History of Tax Law, Volume 7

Author: Peter Harris

Publisher: Bloomsbury Publishing

Published: 2015-09-24

Total Pages: 530

ISBN-13: 1509902082

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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.