Studies in the History of Tax Law, Volume 12

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Peter Harris (University of Cambridge, UK) Dominic de Cogan (University of Cambridge, UK)

Studies in the History of Tax Law, Volume 12

Peter Harris (University of Cambridge, UK), Dominic de Cogan (University of Cambridge, UK)

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English

Hart Publishing
18 September 2025

Comparative law; Legal history; Taxation & duties law

Series: Studies in the History of Tax Law

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.

Edited by: Peter Harris (University of Cambridge UK), Dominic de Cogan (University of Cambridge, UK)
Imprint: Hart Publishing
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
ISBN: 9781509981731
ISBN 10: 150998173X
Series: Studies in the History of Tax Law
Pages: 456
Publication Date: 18 September 2025
Audience: Professional and scholarly , College/higher education , Undergraduate , Primary
Format: Hardback
Publisher's Status: Active

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.