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04615aam a2200481 i 4500 001 2F51E04E86E611EB80D4A9DB35ECA4DB 003 SILO 005 20210317010020 008 200713t20202020enka b 011 0 eng 010 $a 2020031746 020 $a 1509929096 020 $a 9781509929092 035 $a (OCoLC)1152385100 040 $a DLC $b eng $e rda $c DLC $d OCLCO $d OCLCF $d UKMGB $d YDX $d CLU $d SILO 042 $a pcc 043 $a e------ $a e------ 050 00 $a K4460 $b .D96 2020 245 04 $a The dynamics of taxation : $b essays in honour of Judith Freedman / $c edited by Glen Loutzenhiser and Rita de la Feria. 264 1 $a Oxford ; $b Hart, $c 2020. 300 $a xiv, 364 pages : $b illustrations ; $c 25 cm 504 $a Includes bibliographical references and index. 505 00 $t True and fair view and tax accounting / $r Andres Baez Moreno. $t Judith Freedman as a colleague, 1982-2020 / $r Philip Baker -- $t Introduction : a tribute to professor Judith Freedman's outstanding career / $r Glen Loutzenhiser and Rita de la Feria -- $t Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / $r Glen Loutzenhiser -- $t Does an inheritance tax have a future? : practical options to consider / $r Emma Chamberlain -- $t Should the suggestion that ownership is a 'myth' have any implications for the structure of tax law? / $r Edwin Simpson -- $t Income taxation of small business : towards simplicity, neutrality and coherence / $r David G Duff -- $t Principles and practice of taxing small business / $r Stuart Adam and Helen Miller -- $t Dependent contractors in tax and employment law / $r Hugh Collins -- $t Tackling tax avoidance : the use and growth of statutory 'avoidance' language / $r Malcolm Gammie -- $t EU general anti-(tax) avoidance mechanisms / $r Rita de la Feria -- $t The concept of abuse of law in European taxation : a methodological and constitutional perspective / $r Wolfgang SchoÂn -- $t Fiscal jurisdiction and multinational groups : a perspective from 'political right' / $r John Snape -- $t Reflections on the allowance for corporate equity after three decades / $r Michael P Devereux and John Vella -- $t The changing patterns of EU direct tax integration / $r Anzhela Cedelle -- $t The origins, development and future of zero-rating in the UK / $r Geoffrey Morse -- $t Drawing the boundaries of HMRC's discretion / $r Stephen Daly -- $t Trends in tax administration / $r Michael Walpole -- $t True and fair view and tax accounting / $r Andres Baez Moreno. 520 $a "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"-- $c Provided by publisher. 600 10 $a Freedman, Judith. 650 0 $a Taxation $x Law and legislation. 650 0 $a Taxation $x Law and legislation $z England. 650 0 $a Husband and wife $x Taxation $z England. 650 0 $a Small business $x Law and legislation $x Law and legislation $z England. 650 0 $a Tax evasion $x Law and legislation $z England. 650 0 $a Taxation $x Law and legislation $z European Union countries. 650 7 $a Husband and wife $x Taxation. $2 fast $0 (OCoLC)fst00964398 650 7 $a Small business $x Law and legislation. $x Law and legislation. $2 fast $0 (OCoLC)fst01121366 650 7 $a Tax evasion $x Law and legislation. $2 fast $0 (OCoLC)fst01143757 650 7 $a Taxation $x Law and legislation. $2 fast $0 (OCoLC)fst01143921 651 7 $a England. $2 fast $0 (OCoLC)fst01219920 651 7 $a European Union countries. $2 fast $0 (OCoLC)fst01269470 700 1 $a Freedman, Judith, $e honouree. 700 1 $a Loutzenhiser, Glen, $e editor. 700 1 $a La Feria, Rita de, $e editor. 776 08 $i Online version: $t The dynamics of taxation. $d Oxford ; New York : Hart, 2020 $z 9781509929115 $w (OCoLC)1176319611 $w (OCoLC)1176319611 941 $a 1 952 $l OVUX522 $d 20220526020207.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=2F51E04E86E611EB80D4A9DB35ECA4DBInitiate Another SILO Locator Search