Screen LibraryThe dynamics of taxation : essays in honour of Judith Freedman /
"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 admi...
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| Group Author: | ; ; |
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| Published: |
Hart,
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| Publisher Address: | Oxford : |
| Publication Dates: | 2020. |
| Literature type: | Book |
| Language: | English |
| Subjects: | |
| Summary: |
"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"-- |
| Carrier Form: | xiv, 364 pages : illustrations ; 24 cm |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781509929092 (hardcover) : 1509929096 (hardcover) 9781509929108 (electronic book) 150992910X (electronic book) 9781509929115 (electronic publication) 1509929118 (electronic publication) |
| Index Number: | K4460 |
| CLC: | D912.2 |
| Call Number: | D912.2/D997 |
| Contents: |
Foreword / Judith Freedman as a colleague, 1982-2020 / Introduction : a tribute to professor Judith Freedman's outstanding career / Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Does an inheritance tax have a future? : practical options to consider / Should the suggestion that ownership is a 'myth' have any implications for the structure of tax law? / Income taxation of small business : towards simplicity, neutrality and coherence / Principles and practice of taxing small business / Dependent contractors in tax and employment law / Tackling tax avoidance : the use and growth of statutory 'avoidance' language / EU general anti-(tax) avoidance mechanisms / The concept of abuse of law in European taxation : a methodological and constitutional perspective / Fiscal jurisdiction and multinational groups : a perspective from 'political right' / Reflections on the allowance for corporate equity after three decades / The changing patterns of EU direct tax integration / The origins, development and future of zero-rating in the UK / Drawing the boundaries of HMRC's discretion / Trends in tax administration / True and fair view and tax accounting / |