Studies in the History of Tax Law, Volume 12

Peter Harris is Professor of Tax Law and Director of the Centre for Tax Law, and Dominic de Cogan is Professor of Tax and Public Law and Deputy Director of the Centre for Tax Law, both at the University of Cambridge, UK.

• 1. Tonnage Taxes, Old and New, Victor Baker (HMRC, UK)2. ‘Tax has tenet us alle’: The Burden of Taxation in England in the Epoch Preceding the Peasants’ Revolt of 1381, Barbara Abraham (Worshipful Company of Tax Advisers, UK)3. Examining the Influences on English Excise Taxes, After 1643, Jane Frecknall-Hughes (The Open University Business School, UK), Hans Gribnau (Tilburg University, the Netherlands), and Onno Ydema (Leiden University, the Netherlands)4. The Numerical Effect on Specific Taxpayers of Triple Assessment followed by the Introduction of Income Tax, John Avery Jones (Upper Tribunal Tax and Chancery Chamber, UK)5. The Challenges of Localism in Tax Administration: The Scottish Experience 1750-1850, Chantal Stebbings (University of Exeter, UK)6. Lord Wilberforce’s Contribution to Tax Law, Philip Ridd (Law Reporter, UK)7. Death and Resurrection, Richard Thomas (First Tier Tribunal, UK)8. The Shift from an Inclusionary to an Exclusionary Focus: The Relatively Late Appearance of Beneficial Ownership in UK Tax Statutes, Vincent Ooi (Singapore Management University) 9. False Idols in the Early History of International Taxation, Weu Cui (University of British Columbia, Canada)10. The United Nations’ International Tax Interregnum, 1954–1967, Nikki Teo (University of Sydney, Australia)11. From Zero to Hero: The Invention of VAT as the World’s Consumption Tax, 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, the Netherlands)14. How Modern Japanese Business Elite Formed a Way to Intervene in Legal Reform? The Case of Income Tax Reform During the 1920s, Shunsuke Nakaoka (Kokushikan University, Japan)15. The South African General Anti-avoidance Rule: Its Formative Years, Enelia Jansen van Rensburg (Stellenbosch University, South Africa)16. The British Crown Colony of Singapore: Income Tax to 1948. Governor Uses Reserve Powers, Diane Kraal (Monash University, Australia)17. Trusts, Partnerships 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)