Hart Publishing - Legal History 2019

ORDER ONLINE www.hartpublishing.co.uk Studies in the History of Tax Law, Volume 9 Edited by Peter Harris and Dominic de Cogan These are the papers from the 9th Cambridge Tax Law History Conference held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory; one on Bentham, another on social contract and tax governance, a third on Schumpeter’s ‘thunder of history’, and a fourth resurgence of the benefits theory. Three involve the history of UK specific interpretational issues; management expenses, anti-avoidance jurisprudence, and identification of professionals. Another three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of 19th century taxation by reference to Jane Austen characters. Another four consider aspects of international taxation; development of EU corporate tax policy, history of Dutch tax planning, the important 1942 Canada-US tax treaty, and the 1928 UN model tax treaties on tax evasion. Also included are papers on the WWI effects on New Zealand income tax and development of anti-tax avoidance rules in China. Peter Harris is Professor of Tax Law and Dominic de Cogan is University Lecturer in Tax Law, both at the Law Faculty, University of Cambridge. Sep 2019 | 544pp | Hbk | 9781509924936 | RSP: £140 The Decline of Private Law A Philosophical History of Liberal Legalism Gonçalo de Almeida Ribeiro This book is a large-scale historical reconstruction of liberal legalism, from its inception in the mid-nineteenth century, the moment in which the jurists forged the alliance between political liberalism and legal expertise embodied in classical private law doctrine, to the contemporary anxiety about the possibility of both a liberal solution to the problem of political justification and of law as a respectable form of expert knowledge. Each stage in the history is a moment of synthesis between a substantive and a methodological idea. The former is the liberal political theory of the period, purporting to provide a solution to the problem of political justification. The latter is a conception of legal method or science, supposedly vindicating the access of the expert to the political choices embodied in the law. Thus, each moment in the history of liberal legalism integrates a political theory with a jurisprudential conception. Although it reaches the unsettling conclusion that liberal legalism has largely failed by its own standards, the book urges us to avoid quietism, scepticism or cynicism, in the hope that a deeper understanding of the fragility of our values and institutions inspires a more thoughtful, broadminded and nurtured citizenship. Gonçalo de Almeida Ribeiro is Professor of Law at Universidade Católica Portuguesa and Judge of the Constitutional Court of Portugal. May 2019 | 344pp | Hbk | 9781509907908 | RSP: £75