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Income Tax in Common Law Jurisdictions

Name: Income Tax in Common Law Jurisdictions
Brand: Cambridge Tax Law Series
Price: 180.34 EUR
Availability: InStock
Author: Peter Harris
ISBN: 9780521870832

Peter Harris

Editore:: Cambridge University Press
Collana:: Cambridge Tax Law Series
EAN:: 9780521870832
ISBN:: 0521870836
Pagine:: 594
Formato:: Hardback
Lingua:: Inglese

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Descrizione Income Tax in Common Law Jurisdictions

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. Volume II will cover the period 1820 to 2000.

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Income Tax in Common Law Jurisdictions

Peter Harris

Cambridge University Press

9780521870832

0521870836

Descrizione Income Tax in Common Law Jurisdictions

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