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Название: The Dynamics of Taxation
Авторы: Glen Loutzenhiser, Rita de la Feria
Аннотация:
A Festschrift is literally a celebration of writing, and the editors have ensured that this volume more than qualifies for that description. Many distinguished names in the tax world (and I mean the world, not just the UK) have written thought-provoking pieces on Professor Judith Freedman’s special interests in tax. These include small businesses (which includes differences in legal forms, and categorisation of employment and self-employment), tax avoidance, taxation of corporations generally, tax administration (including tax authority discretions), taxpayers’ rights, taxation of the family (from her early writings in the 1980s), plus some others, like the contribution by Edwin Simpson on the implications of the myth of ownership for tax law and Emma Chamberlain’s piece on the future of inheritance tax that are harder to categorise. These are all topics that would benefit from fresh thinking for which academics are well placed to put forward suggestions, particularly when (as with all Judith Freedman’s work) realistic policy is as important as theoretical ideals.