The Dynamics of Taxation: Essays in Honour of Judith Freedman

Description

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 Australia, Britain, Canada, Germany, Ireland, Malta, Portugal, Spain and Ukraine. Foreword Judith Freedman as a Colleague 1982–2020 Contents About the Contributors Introduction: A Tribute to Professor Judith Freedman's Outstanding Career A General Tribute to Judith's Outstanding Career A Personal Tribute to Judith's Mentorship PART I: TAXING SMALL BUSINESSES AND INDIVIDUALS 1. Geoffrey and Elspeth Howe and the Path Towards Independent Taxation of Husbands and Wives: 1968–1980 I. Introduction II. Freedman on Tax and the Family III. A Brief Summary of the Movement Towards Independent Taxation IV. Elspeth Howe and the Movement Towards Independent Taxation V. Conclusion 2. Does an Inheritance Tax Have a Future? Practical Options to Consider I. Background II. Design Issues for Wealth Transfer Taxes III. Two Options for Discussion: CGT or Flat Rate Gift Tax? 3. Should the Suggestion that Ownership is a 'Myth' Have Any Implications for the Structure of Tax Law? I. Introduction II. The Murphy and Nagel Claim III. The Nature of the Claim that Ownership is a 'Myth' IV. 'Property' within Wider Accounts of Private and Public Law V. The Prescriptive Acquisition of Public Rights Over Private Land VI. The Constitution of Tax Law 4. Income Taxation of Small Business: Towards Simplicity, Neutrality and Coherence I. Introduction II. Judith Freedman on the Taxation of Small Business III. Canadian Experience with the Taxation of Private Companies and their Shareholders IV. Conclusion 5. Principles and Practice of Taxing Small Business I. Introduction II. The UK'S Tax Penalty on Employment III. Growing Problems Caused by Differentiating Tax by Legal Form IV. Three Arguments that do not Support Tax Differences V. An Old Solution: Fix the Tax System VI. How to Make an Old Solution Work 6. Dependent Contractors in Tax and Employment Law I. The Binary Divide II. Binary and Multivariate Analysis III. Classification of Contracts for the Performance of Work IV. Avoidance by Drafting V. The Statutory Concept of Worker VI. Multivariate Reasoning in the Statutory Concept of Worker VII. Conclusion Dependent Contractors in Tax and Employment Law PART II
TAX AVOIDANCE 7. Tackling Tax Avoidance: The Use and Growth of Statutory ‘Avoidance’ Language I. Introduction: What is Avoidance? II. The Characteristics of Avoidance III. Evasion or Avoidance: What is the Difference? IV. Early Legislative Use of Evasion and Avoidance Language: 1842–1921 V. Legislative Use of Avoidance Language: 1922–51 VI. Legislative Use of Avoidance Language: 1952–70 VII. Legislative Use of Avoidance Language in 2020 VIII. Some Reflections on Avoidance Legislation in 2020 8. EU General Anti-(Tax) Avoidance Mechanisms I. Introduction II. Developing the EU GAAP III. EU Principle of Prohibition of Abuse of Law as an EU General GAAP IV. From EU GAAP to EU GAAR V. Conclusion 9. The Concept of Abuse of Law in European Taxation: A Methodological and Constitutional Perspective I. Introduction: The Danish Directive Shopping Cases II. The Legal Basis of General Principles III. The Rank of General Principles in the European Constitutional Order IV. Principle of Interpretation or Principle of Substantive Law? V. The General Anti-Abuse Principle and National Tax Law VI. Conclusion PART III
CORPORATE TAX REFORM 10. Fiscal Jurisdiction and Multinational Groups. A Perspective from 'Political Right' I. Fiscal Jurisdiction, Prudence and Problems II. Groups, Governments and Treaties III. Banishing Power: Rethinking Jurisdiction as Sovereignty IV. Political Pragmatism and Moral Principles V. Conclusions 11. Reflections on the Allowance for Corporate Equity After Three Decades I. Introduction II. Mechanics of the ACE III. Revisiting Policy Goals and Basic Mechanics IV. The Past Thirty Years V. Conclusion 12. The Changing Patterns of EU Direct Tax Integration I. The First Phase (The 1960s to the Mid-1980s): From Full Harmonisation to 'Absolutely Indispensable' Legislative Measures II. The Second Phase (The Mid-1980s to 1992): Reinforcing the Internal Market – A Breakthrough in Positive and Negative Harmonisation III. The Third Phase (The 1990s): The Increasing Role of Article 267 TFEU in the Field of Direct Taxation IV. The Fourth Phase (The Early 2000s): Strengthening the Alternative Regulatory Tools – A More Proactive Enforcement Strategy and Non-Binding Coordination V. The Fifth Phase (Beyond 2009): A Perfect Storm to Revamp the EU's Direct Tax Policy Agenda? VI. Concluding Remarks 13. The Origins, Development and Future of Zero-Rating in the UK I. Introduction II. The Origins of Zero-Rated Categories: Purchase Tax III. Introduction of VAT and Zero-Rating IV. Zero-Rating as Hybrid Domestic/Community Law: Legality and Limitations V. Applying Zero-Rating as Hybrid Domestic/Community Law VI. The Brexit Effect PART IV
TAX ADMINISTRATION 14. Drawing the Boundaries of HMRC's Discretion I. Introduction II. How HMRC May Act III. How HMRC Ought to Act IV. How HMRC Can Act V. Conclusion 15. Trends in Tax Administration I. Introduction II. A Change of Rhetoric and Culture III. Government and HMRC Responses IV. Other Controls on Avoidance V. Disclosure of Tax Positions VI. Controls on Evasion VII. Controls on the Revenue VIII. Conclusion 16. True and Fair View and Tax Accounting I. Introduction II. What Does True and Fair View Mean in Strict Legal Terms? III. The Functions of TFV and their Effects on Tax Accounting IV. Conclusion Afterword: Professor Judith Freedman:
A Short Appreciation from Women in Tax Index