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The Dynamics of Taxation: Essays in Honour of Judith Freedman

Edited by: Glen Loutzenhiser, Rita de la Feria

ISBN13: 9781509929092
Published: October 2020
Publisher: Hart Publishing
Country of Publication: UK
Format: Hardback
Price: £95.00
Paperback edition , ISBN13 9781509944705



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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.

Subjects:
Taxation
Contents:
Foreword
John Avery Jones and 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
Chapter 1: Geoffrey and Elspeth Howe and The Path Towards Independent Taxation of Husbands and Wives: 1968-1980
Glen Loutzenhiser
Chapter 2: Does an Inheritance Tax Have a Future? Practical Options to Consider
Emma Chamberlain
Chapter 3: Should the Suggestion that Ownership is a 'Myth' Have Any Implications for the Structure of Tax Law?
Edwin Simpson
Chapter 4: Income Taxation of Small Business: Toward Simplicity, Neutrality, and Coherence
David G Duff
Chapter 5: Principles and Practice of Taxing Small Business
Stuart Adam and Helen Miller
Chapter 6: Dependent Contractors in Tax and Employment Law
Hugh Collins
Part II: Tax Avoidance
Chapter 7: Tackling Tax Avoidance: the Use and Growth of Statutory 'Avoidance' Language
Malcolm Gammie
Chapter 8: EU General Anti-(Tax) Avoidance Mechanisms
Rita de la Feria
Chapter 9: The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective
Wolfgang Schön
Part III: Corporate Tax Reform
Chapter 10: Fiscal Jurisdiction and Multinational Groups
John Snape
Chapter 11: Reflections on the Allowance for Corporate Equity after Three Decades
Michael P Devereux and John Vella
Chapter 12: The Changing Patterns of EU Direct Tax Integration
Anzhela Cédelle
Chapter 13: The Origins, Development and Future of Zero-Rating in the UK
Geoffrey Morse
Part IV: Tax Administration
Chapter 14: Drawing the Boundaries of HMRC's Discretion
Stephen Daly
Chapter 15: Trends in Tax Administration
Michael Walpole
Chapter 16: True and Fair View and Tax Accounting
Andrés Báez Moreno
Post-word: Professor Judith Freedman: A short appreciation from Women in Tax
Heather Self