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Cover: 9781107411586 | Income Tax in Common Law Jurisdictions | Peter Harris | Taschenbuch
Rückseite: 9781107411586 | Income Tax in Common Law Jurisdictions | Peter Harris | Taschenbuch
Cover: 9781107411586 | Income Tax in Common Law Jurisdictions | Peter Harris | Taschenbuch
Rückseite: 9781107411586 | Income Tax in Common Law Jurisdictions | Peter Harris | Taschenbuch
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Income Tax in Common Law Jurisdictions
Taschenbuch von Peter Harris
Sprache: Englisch

69,80 €

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Beschreibung
This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.
This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.
Über den Autor
Peter Harris teaches English at a high school and is completing a PhD in the history of the First World War.
Inhaltsverzeichnis
Introduction; Table of statutes; 1. To 1641: searching for seeds in feudal England; 2. 1642 to 1688: religion, revolt and restoration; 3. 1688 to 1763: regional relations, colonial competition and impending independence; 4. 1763 to 1792: empire divided; 5. 1793 to 1820: the Napoleonic battle, the mighty engine and the immediate aftermath; Conclusion.
Details
Erscheinungsjahr: 2012
Fachbereich: Internationales & ausländ. Recht
Genre: Importe, Recht
Produktart: Nachschlagewerke
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Inhalt: Kartoniert / Broschiert
ISBN-13: 9781107411586
ISBN-10: 1107411580
Sprache: Englisch
Einband: Kartoniert / Broschiert
Autor: Harris, Peter
Hersteller: Cambridge University Press
Verantwortliche Person für die EU: Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße: 229 x 152 x 32 mm
Von/Mit: Peter Harris
Erscheinungsdatum: 29.11.2012
Gewicht: 0,848 kg
Artikel-ID: 106036995
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