株式会社極東書店トップ ＞ 商品一覧 ＞ Studies in the History of Tax Law. Volume 12.
商品詳細
Studies in the History of Tax Law. Volume 12. 租税法史研究 第12巻
・ISBN 978-1-5099-8173-1 hard GB£ 130.00
￥41,184.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-5099-8176-2
| 著者・編者 | Harris, Peter / Cogan, Dominic de (eds.), |
|---|---|
| 出版社 | (Hart, UK) |
| 出版年月 | 2025.09 |
| ページ数 | 456 pp. |
| 言語 | ENG |
| ニュース番号 | ＜750-450 750-520＞ |
解説
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.