Peter Harris is Professor of Tax Law and Dominic de Cogan is Senior Lecturer in Tax Law, both at the Law Faculty, University of Cambridge.
Solutions in tax tend to repeat themselves in cyclical fashion, and therefore studying the past can suggest remedies for current ills... it makes more sense to study the tax history rather than re-inventing the wheel. The Harris et al. volume and the entire series that it is part of are major contributions to this endeavor. Otherwise, we are indeed doomed to repeat the history we have forgotten. * TaxProf Blog *