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Tax History Conference 2022

Monday 4 July

9:00am - Registration and refreshments
9:20am - Welcome

Session 1: International tax (Chair: Anne Fairpo)

9:30am - Richard Vann and John Avery Jones,The OECD Model Tax Convention: was there a Grand Plan? (additional background paper)
10:05am - Sunita Jogarajan, The League of Nations and International Tax in the 1930s
10:40am - Johann Hattingh, Two decades of parallels: South Africa’s efforts to avoid double taxation and the impact of model solutions by the League of Nations (1928 to 1946)

11:15am - Break

Session 2: Comparative (Chair: David Duff)

11:50am - Yvette Lind, Scandinavian Law through the Looking Glass - A comparative study of the historical development of GAARs in Sweden, Denmark, and Norway
12:25pm - Michael Littlewood, Sir George Grey’s Machiavellian Constitutional and Fiscal Reforms in Aotearoa New Zealand, 1845-1875

1:00pm - Lunch

Session 3: Ancient (Chair: Neil Buchanan)

2:00pm - Barbara Abraham, The Taxation of the Royal Forests of England 1066-1307
2:35pm - Reinier Kooiman, The reception of Roman tax law

3:10pm - Break

Session 4: Empires (Chair: Pete Miller)

3:45pm - John H N Pearce, From Gladstone To Thatcher: The Shortage Of Parliamentary Time In The United Kingdom And The Implications For Tax Legislation – And Beyond
4:20pm - Maarten Manse and Henk Vording, Metropolitan views, colonial practices. Transfer of tax policy ideas between the Netherlands and Dutch East Indies
4:55 - 5:30pm - Jane Frecknall-Hughes and Hans Gribnau, Tax after the American War of Independence: A Consideration of The Federalist and The Anti-Federalist Papers: Some First Observations

6:30pm - Drinks reception
7:30pm - Selwyn dinner

Tuesday 5 July

Session 5: Ireland and UK (Chair: Kui Li)

9:00am - Philip Ridd, Viscount Radcliffe (1899-1977)
9:35am - Dominic de Cogan and Donard de Cogan, Aeneas Coffey and the role of tax in the emergence of modern whiskey
10:10am - Emer Hunt, Transition without change: taxation by the Irish Free State

10:45am - Break

Session 6: Localities and Cases (Chair: Caroline Turnbull-Hall)

11:15am - Chantal Stebbings, Administrative Areas in the History of Income Tax Law: A Challenging Anachronism
11:50am - Victor Baker, ‘The normal meaning of securities is not open to doubt’. Lord Cave in Singer v Williams (1920). Is that right?
12:25am - Richard Thomas, The overlooked majority: the limits of Whitney v CIR

1:00pm - Lunch

Session 7: Income tax (Chair: Alex Brassey)

2:00pm - Yan Xu, The Uneasy Development and Implications of the First Income Tax Law in Modern China: 1912-1937
2:35pm - Robert Raizenne and Colin Campbell, The Carter Commission and the Corporate Income Tax in Canada
3:10pm - Closing comments