ENGLISH

Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley

By David Oliver , Peter Harris , John Avery Jones

Book information

Year
2008
ISBN
9780511585951, 0521887771, 0511585950, 9780521887779
LCC
KD5359.A2 C66 2008
Open Library ID
OL18299735M
Language
english
Format
PDF
Filesize
1 MB (1156242 bytes)
Edition
1
Pages
344\345
Time added
2011-06-04 13:46:07

Description

Dedicated to the work of John Tiley, the premier tax academic in the UK for more than two decades, this volume of essays focuses on two themes that, among others, inspire the writings of Tiley. The first of these themes, tax avoidance, involves using tax law in a manner that is contrary to legislative intent. The second of these themes, taxation of the family, involves proper identification of the tax subject and is therefore one of the fundamental structural features of income tax. Drawing on historical precedent, academic excellence and personal experience, the importance of Tiley's contribution to the tax field is identified through contributions by some of the world's most influential tax writers.

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