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Tax History Conference 2024

Monday 8 July - Tuesday 9 July 2024, Faculty of Law, Cambridge


  • Victor Baker, Tonnage taxes, old and new (Paper/Slides)
  • Barbara Abraham, Taxation as a cause of the ‘Peasants’ Revolt:’ the burden of taxation in England between the Black Death and the 1381 popular uprising (Paper/Slides)
  • Jane Frecknall-Hughes, Hans Gribnau and Onno Ydema, Examining the Influences on English Excise Taxes, after 1643 (Paper/Slides)
  • John Avery Jones, The Numerical Effect on Specific Taxpayers of Triple Assessment followed by the Introduction of Income Tax (Paper/Slides)
  • Chantal Stebbings, The Challenges of Tax Administration in Scotland 1780-1870 (Paper/Slides)
  • Philip Ridd, Lord Wilberforce’s Contribution to Tax Law (Paper/Slides)
  • Richard Thomas, Death and Resurrection (Paper/Slides)
  • Vincent Ooi, The Shift from an Inclusionary to an Exclusionary Focus: The Relatively Late Appearance of Beneficial Ownership in UK Tax Statutes (Paper/Slides)


  • Wei Cui, False Idols in the Early History of International Taxation (Paper/Slides)
  • Nikki Teo, The United Nations’ International Tax Interregnum: Strands from the Fiscal Commission to the Group of Experts (1954–1967) (Paper/Slides)
  • Ian Roxan, Gaps and Dualisms in the Development of VAT: How VAT Went from Zero to Hero in Europe, the US and the Developing World (Paper/Slides)
  • Stefanie Geringer, Substantive harmonisation vs. procedural decentralisation: tracing the historical origins of the continuing importance of the procedural autonomy in EU VAT law (Paper/Slides)

Other jurisdictions

  • Reinier Kooiman, Taxing the rich in the medieval Italian city-states (Paper/Slides)
  • Shunsuke Nakoaka, How modern Japanese business elite formed the way to intervene the legal reform? The case of the income tax reform during 1920s (Paper/Slides)
  • Enelia Jansen van Rensburg, The South African general anti-avoidance rule: its formative years (Paper/Slides)
  • Diane Kraal, The British Crown Colony of Singapore: Income Tax to 1948. Governor Uses Reserve Powers (Paper/Slides)
  • Colin Campbell and Robert Raizenne, Partnerships, Trusts and the Carter Commission (Paper/Slides)
  • Jo Badisco, Taxation without tax law? Exploring taxation in classical Athens through the lens of Aristotle (Paper/Slides)


The detailed programme is available to download.