Studies in the History of Tax Law, Volume 9

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.

• 1. Jeremy Bentham – Developing Ideas About Taxation and Law Jane Frecknall-Hughes2. Contractualism and Tax Governance: Hobbes and Hume Hans Gribnau and Carl Dijkstra3. John Tiley and the Thunder of History Michael Littlewood4. Benefits Theories of Tax Fairness Ira K Lindsay5. Tax and Taxability: ‘Trade, Profession or Vocation’ Seen Through the Eyes of Jane Austen John Avery Jones6. The Taxation of Road Travel: Revenue and Regulation in Georgian Britain Chantal Stebbings7. Deduction of Expenses of Management Richard Thomas8. A Tale of the Merger Between the Inland Revenue and HM Customs and Excise Penelope Tuck, Dominic de Cogan and John Snape9. Through Ramsay Spectacles Philip Ridd10. Lloyd George’s Land Values Duties John HN Pearce11. Professional Status in Tax Law: The Case of Leopold Maxse Emer Hunt12. The UK Capital Gains Tax: The Conception of the 1965 Act David Collison13. The Early Proposals for a European Corporate Tax Policy Christiana HJI Panayi14. How The Netherlands Became a Tax Haven for Multinationals Jan Vleggeert and Henk Vording15. The Origins and Architecture of the 1942 Canada–United States Income Tax Treaty Robert Raizenne and Colin Campbell16. The Drafting of the First Model Treaties on Tax Evasion 5Sunita Jogarajan17. Income Tax in New Zealand, 1914–18: The World War I Watershed Shelley Griffiths18. The Development of Anti-Avoidance Rules and the Modernisation of China’s International Taxation System Yan Xu

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.