Studies in the History of Tax Law, Volume 6

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

• 1 Sir Josiah Stamp and Double Income Tax John F Avery Jones CBE2 On the Origins of Model Tax Conventions: Nineteenth-Century German Tax Treaties and Laws Concerned with the Avoidance ofDouble Tax Johann Hattingh3 The Relationship of Situs and Source Rules for Tax Purposes Malcolm Gammie4 The Income Tax Law Rewrite Projects: 1907–56 John HN Pearce5 Law and Administration in Capital Allowances Doctrine: 1878–1950 Dominic de Cogan6 What is the ‘Full’ Amount? Richard Thomas7 ‘Danegeld’—From Danish Tribute to English Land Tax: The Evolution of Danegeld from 991 to 1086 Barbara A Abraham8 Tax and Quacks: The Policy of the Eighteenth-Century Medicine Stamp Duty Chantal Stebbings9 Plaintive Glitterati: Famous People in Tax Cases Philip Ridd10 Estate Duty (1965–75): The Making of a Modern Tax John Tiley11 The Advancement (or Retreat?) of Religion as a Head of Charity: A Historical Perspective Ann O’Connell and Joyce Chia12 Of Taxes: An Enquiry into Dutch to British Malacca, 1824–39 Diane Kraal13 The History and Development of the Taxation Profession in the UK and Australia Jane Frecknall-Hughes and Margaret McKerchar14 When Accounting and Law Collide: The Curious Case of Pre-1914 Dividends in Australia Lynne Oats and Pauline Sadler15 Taxing Bachelors in America: 1895–1939 Marjorie E Kornhauser16 Dutch Tax Reforms in the Napoleonic Era Onno Ydema and Henk Vording17 Land Tax without Land and Land without Land Tax: A History of Land Tax in China Yan Xu

Review of Volume 5:...a welcome addition to the literature.The evidence of research effort is impressive and is a major strength of this volume. Each of the articles provides a wealth of detail...I would commend [it] to anyone with an interest in taxation history. It sets a high standard for detailed archive-sourced tax historical research. Furthermore, it rewards a careful reading and contains pearls of great price in providing examples of detailed and evocative historical research.