The Dynamics of Taxation

The Dynamics of Taxation

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.

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

This landmark collection of taxation scholarship celebrates Professor Judith Freedman's legacy and focuses on four key areas of taxation scholarship; taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures.