{"product_id":"studies-in-the-history-of-peter-harris-9781509981731","title":"Studies in the History of Tax Law, Volume 12","description":"\u003cp\u003e\u003cb\u003eThis book is a continuation of the prestigious series investigating current tax policy debates in an historical context. \u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThe 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: \u003cp\u003e\u003c\/p\u003e1. 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). \u003cp\u003e\u003c\/p\u003e2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure). \u003cp\u003e\u003c\/p\u003e3. 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. \u003cp\u003e\u003c\/p\u003eCollecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Peter Harris\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 150998173X\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781509981731\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Hart Publishing\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 09\/18\/2025\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 456\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.00lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 1.00d","brand":"Peter Harris","offers":[{"title":"Hardcover","offer_id":47202942779647,"sku":"9781509981731","price":175.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_eef73d60-ce1b-4f32-91ac-0a8d151e0409.jpg?v=1756833855","url":"https:\/\/www.whiterainbookhouse.com\/products\/studies-in-the-history-of-peter-harris-9781509981731","provider":"WR Book House","version":"1.0","type":"link"}