The Victorian Taxpayer and the Law

The Victorian Taxpayer and the Law PDF Author: Chantal Stebbings
Publisher: Cambridge University Press
ISBN: 1139479261
Category : Law
Languages : en
Pages : 227

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Book Description
The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer.

The Victorian Taxpayer and the Law

The Victorian Taxpayer and the Law PDF Author: Chantal Stebbings
Publisher: Cambridge University Press
ISBN: 1139479261
Category : Law
Languages : en
Pages : 227

Get Book Here

Book Description
The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer.

Tax Law and Social Norms in Mandatory Palestine and Israel

Tax Law and Social Norms in Mandatory Palestine and Israel PDF Author: Assaf Likhovski
Publisher: Cambridge University Press
ISBN: 131682019X
Category : History
Languages : en
Pages : 355

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Book Description
This book analyzes the changing role of law and social norms in creating tax compliance in mandatory Palestine and Israel. It is of interest to legal, economic, social, cultural and political historians, historians of Israel and the Middle East, and tax scholars.

The Victorian Taxpayer and the Law

The Victorian Taxpayer and the Law PDF Author: Chantal Stebbings
Publisher: Cambridge University Press
ISBN: 0521899249
Category : Business & Economics
Languages : en
Pages : 245

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Book Description
This book traces the development, re-evaluation and subsequent recasting of legal safeguards regarding the imposition and administration of taxes.

Studies in the History of Tax Law, Volume 6

Studies in the History of Tax Law, Volume 6 PDF Author: John Tiley
Publisher: A&C Black
ISBN: 1782253203
Category : Law
Languages : en
Pages : 830

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Book Description
These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.

The Origins of Modern Financial Crime

The Origins of Modern Financial Crime PDF Author: Sarah Wilson
Publisher: Routledge
ISBN: 1136237720
Category : Law
Languages : en
Pages : 259

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Book Description
The recent global financial crisis has been characterised as a turning point in the way we respond to financial crime. Focusing on this change and ‘crime in the commercial sphere’, this text considers the legal and economic dimensions of financial crime and its significance in societal consciousness in twenty-first century Britain. Considering how strongly criminal enforcement specifically features in identifying the post-crisis years as a ‘turning point’, it argues that nineteenth-century encounters with financial crime were transformative for contemporary British societal perceptions of ‘crime’ and its perpetrators, and have lasting resonance for legal responses and societal reactions today. The analysis in this text focuses primarily on how Victorian society perceived and responded to crime and its perpetrators, with its reactions to financial crime specifically couched within this. It is proposed that examining how financial misconduct became recognised as crime during Victorian times makes this an important contribution to nineteenth-century history. Beyond this, the analysis underlines that a historical perspective is essential for comprehending current issues raised by the ‘fight’ against financial crime, represented and analysed in law and criminology as matters of enormous intellectual and practical significance, even helping to illuminate the benefits and potential pitfalls which can be encountered in current moves for extending the reach of criminal liability for financial misconduct. Sarah Wilson’s text on this highly topical issue will be essential reading for criminologists, legal scholars and historians alike. It will also be of great interest to the general reader. The Origins of Modern Financial Crime was short-listed for the Wadsworth Prize 2015.

Studies in the History of Tax Law, Volume 1

Studies in the History of Tax Law, Volume 1 PDF Author: John Tiley
Publisher: Bloomsbury Publishing
ISBN: 1847311407
Category : Law
Languages : en
Pages : 432

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Book Description
This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century,from Tudor Englands Statute of Wills to the American taxes on slaves, from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged from the tax base through tax administration to tax policy making as well as providing detailed accounts of the UKs remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history.

The Australian Law Times

The Australian Law Times PDF Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 298

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Book Description


Philosophical Foundations of Tax Law

Philosophical Foundations of Tax Law PDF Author: Monica Bhandari
Publisher: Oxford University Press
ISBN: 0198798431
Category : Law
Languages : en
Pages : 321

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Book Description
This collection brings together major themes and difficult questions in the philosophical foundations of tax law. It allows the reader to consider how tax systems should move forward in the modern world, with a sound philosophical basis, to provide the practical tax system that the state requires and citizens deserve.

Law and Society in England 1750-1950

Law and Society in England 1750-1950 PDF Author: William Cornish
Publisher: Bloomsbury Publishing
ISBN: 1509931260
Category : Law
Languages : en
Pages : 781

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Book Description
Law and Society in England 1750–1950 is an indispensable text for those wishing to study English legal history and to understand the foundations of the modern British state. In this new updated edition the authors explore the complex relationship between legal and social change. They consider the ways in which those in power themselves imagined and initiated reform and the ways in which they were obliged to respond to demands for change from outside the legal and political classes. What emerges is a lively and critical account of the evolution of modern rights and expectations, and an engaging study of the formation of contemporary social, administrative and legal institutions and ideas, and the road that was travelled to create them. The book is divided into eight chapters: Institutions and Ideas; Land; Commerce and Industry; Labour Relations; The Family; Poverty and Education; Accidents; and Crime. This extensively referenced analysis of modern social and legal history will be invaluable to students and teachers of English law, political science, and social history.

Studies in the History of Tax Law, Volume 2

Studies in the History of Tax Law, Volume 2 PDF Author: John Tiley
Publisher: Bloomsbury Publishing
ISBN: 1847313469
Category : Law
Languages : en
Pages : 454

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Book Description
This work contains the full text of the papers presented at the second Tax Law History Conference in July 2004. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law. The papers range widely in terms of period - from the Old Testament to the twentieth century - and geographical areas, with papers on matters relating to not only the United Kingdom but also Canada, Australia and the US. The matters discussed are also broad and include the concept of taxation developed by Adam Smith and his fellow United Kingdom writers of the Enlightenment, problems of adjudication in tax law and of access to justice for taxpayers, definitions of income and its UK subset 'total income', capital gains tax, stamp duty on newspapers, the wartime excess profits tax, the nature of tithes, the strange tale of Jasper Moore, the real nature of the decision in the Duke of Westminster case, the demise of wealth transfer taxes in Canada, the nature of the US corporate tax and debates in the US about whether to raise war finance by issuing bonds or levying tax. As a whole the papers illustrate not only the wide variety but also the real depth of the issues waiting to be investigated in this rapidly growing field of scholarship.