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The Dynamics of Taxation Glen Loutzenhiser (University of Oxford, UK)

The Dynamics of Taxation By Glen Loutzenhiser (University of Oxford, UK)

The Dynamics of Taxation by Glen Loutzenhiser (University of Oxford, UK)


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The Dynamics of Taxation Summary

The Dynamics of Taxation: Essays in Honour of Judith Freedman by Glen Loutzenhiser (University of Oxford, UK)

This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine.

The Dynamics of Taxation Reviews

In addition to the presentation of depth, insight, and comprehensiveness, the book also overflows with respect, gratitude and warmth towards Freedman from the authors. -- Qiang Cai, University of Aberdeen * Edinburgh Law Review *
The Dynamics of Taxation, Essays in Honour of Judith Freedman both dives into mainstream tax issues and develops a broader narrative. That narrative is built from 16 well-researched chapters judiciously selected by the editors which convey the constraints of history, the inevitability of complexity, the necessity of accountability and, of course, the ubiquity of politics in tax. -- Edward Troup * British Tax Review *

About Glen Loutzenhiser (University of Oxford, UK)

Glen Loutzenhiser is Associate Professor of Tax Law at the University of Oxford. Rita de la Feria is Professor of Tax Law at the University of Leeds.

Table of Contents

Foreword John Avery Jones Judith Freedman as a Colleague 1982-2020 Philip Baker Introduction: A Tribute to Professor Judith Freedman's Outstanding Career Glen Loutzenhiser and Rita de la Feria PART I TAXING SMALL BUSINESSES AND INDIVIDUALS 1. Geoffrey and Elspeth Howe and the Path Towards Independent Taxation of Husbands and Wives: 1968-1980 Glen Loutzenhiser 2. Does an Inheritance Tax Have a Future? Practical Options to Consider Emma Chamberlain 3. Should the Suggestion that Ownership is a 'Myth' Have Any Implications for the Structure of Tax Law? Edwin Simpson 4. Income Taxation of Small Business: Towards Simplicity, Neutrality and Coherence David G Duff 5. Principles and Practice of Taxing Small Business Stuart Adam and Helen Miller 6. Dependent Contractors in Tax and Employment Law Hugh Collins PART II TAX AVOIDANCE 7. Tackling Tax Avoidance: The Use and Growth of Statutory 'Avoidance' Language Malcolm Gammie 8. EU General Anti-(Tax) Avoidance Mechanisms Rita de la Feria 9. The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective Wolfgang Schoen PART III CORPORATE TAX REFORM 10. Fiscal Jurisdiction and Multinational Groups. A Perspective from 'Political Right' John Snape 11. Reflections on the Allowance for Corporate Equity After Three Decades Michael P Devereux and John Vella 12. The Changing Patterns of EU Direct Tax Integration Anzhela Cedelle 13. The Origins, Development and Future of Zero-Rating in the UK Geoffrey Morse PART IV TAX ADMINISTRATION 14. Drawing the Boundaries of HMRC's Discretion Stephen Daly 15. Trends in Tax Administration Michael Walpole 16. True and Fair View and Tax Accounting Andres Baez Moreno Afterword: Professor Judith Freedman: A Short Appreciation from Women in Tax Heather Self

Additional information

NPB9781509929092
9781509929092
1509929096
The Dynamics of Taxation: Essays in Honour of Judith Freedman by Glen Loutzenhiser (University of Oxford, UK)
New
Hardback
Bloomsbury Publishing PLC
2020-10-15
384
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
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