메뉴 건너뛰기




Volumn 2, Issue , 2007, Pages 183-221

Tax Law and Public Opinion: Explaining IRC v Duke of Westminster

Author keywords

[No Author keywords available]

Indexed keywords


EID: 34548108186     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter
Times cited : (7)

References (117)
  • 2
    • 85192911118 scopus 로고
    • Fiscal Finesse: Tax Avoidance and the Duke of Westminster
    • H. H. Monroe, ‘Fiscal Finesse: Tax Avoidance and the Duke of Westminster’ [1981] BTR 200.
    • (1981) BTR , pp. 200
    • Monroe, H.H.1
  • 4
    • 85192923425 scopus 로고
    • London: St. Catherine Press
    • G.E.C., The Complete Peerage (London: St. Catherine Press, 1959), xii, pt. 2, 541–544.
    • (1959) The Complete Peerage , vol.12 , pp. 541-544
  • 6
    • 84974378717 scopus 로고
    • Simple Images and Complex Realities: English Lawyers and their Relationship to Business and Politics, 1750–1950
    • D. Sugarman, ‘Simple Images and Complex Realities: English Lawyers and their Relationship to Business and Politics, 1750–1950’ (1993) 11 Law & History Review 257, 277.
    • (1993) Law & History Review , vol.11 , pp. 257
    • Sugarman, D.1
  • 7
    • 63149126520 scopus 로고    scopus 로고
    • Oxford, Hart
    • J. Tiley, Revenue Law (Oxford, Hart, 2000) 93–94.
    • (2000) Revenue Law , pp. 93-94
    • Tiley, J.1
  • 9
    • 84926982531 scopus 로고
    • 1922–1936: Halcyon Days for the Tax Avoider
    • D. Stopforth, ‘1922–1936: Halcyon Days for the Tax Avoider’ [1992] BTR 88, 97–98, 104.
    • (1992) BTR , vol.88
    • Stopforth, D.1
  • 10
    • 84980099848 scopus 로고
    • The Attitude of the Legislature and the Courts to Tax Avoidance
    • G.S.A. Wheatcroft, ‘The Attitude of the Legislature and the Courts to Tax Avoidance’ (1955) 18 MLR 209, 216.
    • (1955) MLR , vol.18 , pp. 209
    • Wheatcroft, G.S.A.1
  • 14
    • 33744777281 scopus 로고    scopus 로고
    • Two Globalizations of Law and Legal Thought: 1850–1968
    • D. Kennedy, ‘Two Globalizations of Law and Legal Thought: 1850–1968’ (2003) 36 Suffolk U L Rev 631
    • (2003) Suffolk U L Rev , vol.36 , pp. 631
    • Kennedy, D.1
  • 15
    • 65249152797 scopus 로고
    • Stanford, Cal., Stanford University Press
    • A. T. Kronman, Max Weber (Stanford, Cal., Stanford University Press, 1983)
    • (1983) Max Weber
    • Kronman, A.T.1
  • 17
    • 0041960610 scopus 로고
    • The History of Statutory Interpretation: A Study of Form and Substance
    • W. S. Blatt, ‘The History of Statutory Interpretation: A Study of Form and Substance’ (1985) 6 Cardozo L Rev 799, 807
    • (1985) Cardozo L Rev , vol.6 , pp. 799
    • Blatt, W.S.1
  • 18
    • 0010002830 scopus 로고
    • Langdell’s Orthodoxy
    • T. C. Grey, ‘Langdell’s Orthodoxy’ (1983) 45 U Pitt L Rev. 1
    • (1983) U Pitt L Rev , vol.45 , pp. 1
    • Grey, T.C.1
  • 20
    • 34548058992 scopus 로고    scopus 로고
    • Formalism and Israeli Anti-Avoidance Doctrines in the 1950s and 1960s
    • J. Tiley, Oxford, Hart
    • A. Likhovski, ‘Formalism and Israeli Anti-Avoidance Doctrines in the 1950s and 1960s’ in J. Tiley (ed.), Studies in the History of Tax Law (Oxford, Hart, 2004) 339.
    • (2004) Studies in the History of Tax Law , pp. 339
    • Likhovski, A.1
  • 21
    • 34548107890 scopus 로고    scopus 로고
    • The Duke and the Lady: Helvering v Gregory and the History of Tax Avoidance Adjudication
    • A. Likhovski, ‘The Duke and the Lady: Helvering v Gregory and the History of Tax Avoidance Adjudication’ (2004) 25 Cardozo L Rev 953.
    • (2004) Cardozo L Rev , vol.25 , pp. 953
    • Likhovski, A.1
  • 22
    • 84873903750 scopus 로고    scopus 로고
    • G. Lewis, Lord Atkin (Oxford, Hart, 1999), 1, 19, 30.
    • (1999) Lord Atkin , pp. 1
    • Lewis, G.1
  • 23
    • 0013243525 scopus 로고
    • Victorian Barristers, Judges and Taxation: A Study in the Expansion of Legal Work
    • G.R. Rubin and David Sugarman, Abingdon, Professional Books
    • R. Cocks, ‘Victorian Barristers, Judges and Taxation: A Study in the Expansion of Legal Work’ in G.R. Rubin and David Sugarman (eds.), Law, Economy and Society, 1750–1914: Essays in the History of English Law (Abingdon, Professional Books, 1984) 445.
    • (1984) Law, Economy and Society, 1750–1914: Essays in the History of English Law , pp. 445
    • Cocks, R.1
  • 26
    • 1642269971 scopus 로고    scopus 로고
    • Empirical Research on Judicial Reasoning: Statutory Interpretation in Federal Tax Cases
    • D. M. Schneider, ‘Empirical Research on Judicial Reasoning: Statutory Interpretation in Federal Tax Cases’ (2001) 31 New Mexico L Rev 325
    • (2001) New Mexico L Rev , vol.31 , pp. 325
    • Schneider, D.M.1
  • 28
    • 84898463854 scopus 로고    scopus 로고
    • Statutory Construction in Federal Appellate Tax Cases: The Effect of Judges’ Social Backgrounds and of Other Aspects of Litigation
    • D.M. Schneider, ‘Statutory Construction in Federal Appellate Tax Cases: The Effect of Judges’ Social Backgrounds and of Other Aspects of Litigation’ (2003) 13 Wash U JL & Pol’y 257, 258, 289.
    • (2003) Wash U JL & Pol’y , vol.13 , pp. 257
    • Schneider, D.M.1
  • 29
    • 28444455740 scopus 로고    scopus 로고
    • Assessing and Predicting Who Wins Federal Tax Trial Decisions
    • D.M. Schneider, ‘Assessing and Predicting Who Wins Federal Tax Trial Decisions’ (2002) 37 Wake Forest L Rev 473.
    • (2002) Wake Forest L Rev , vol.37 , pp. 473
    • Schneider, D.M.1
  • 30
    • 0346941473 scopus 로고    scopus 로고
    • Political Affiliation of Appointing President and the Outcome of Tax Court Cases
    • M.P. Altieri et al., ‘Political Affiliation of Appointing President and the Outcome of Tax Court Cases’ (2001) 84 Judicature 310, 313.
    • (2001) Judicature , vol.84 , pp. 310
    • Altieri, M.P.1
  • 31
    • 84905040352 scopus 로고    scopus 로고
    • The Control of Avoidance: The United States Perspective
    • J. Tiley and E. Jensen, ‘The Control of Avoidance: The United States Perspective’ [1998] BTR 161, 162
    • (1998) BTR , pp. 161
    • Tiley, J.1    Jensen, E.2
  • 32
    • 85191126207 scopus 로고
    • Judicial Anti-Tax Avoidance Doctrine in England: A United States Perspective
    • W. D. Popkin, ‘Judicial Anti-Tax Avoidance Doctrine in England: A United States Perspective’ [1991] BTR 283, 285–289.
    • (1991) BTR , pp. 283
    • Popkin, W.D.1
  • 33
    • 84881713008 scopus 로고
    • Judicial Anti Avoidance Doctrines
    • J. Tiley, ‘Judicial Anti Avoidance Doctrines’ [1987] BTR 180, 185–190.
    • (1987) BTR , pp. 180
    • Tiley, J.1
  • 34
    • 0011885125 scopus 로고    scopus 로고
    • On Voluntary Compliance, Voluntary Taxes and Social Capital
    • J. Slemrod, ‘On Voluntary Compliance, Voluntary Taxes and Social Capital’ (1998) 51 National Tax Journal 485.
    • (1998) National Tax Journal , vol.51 , pp. 485
    • Slemrod, J.1
  • 35
    • 2442634344 scopus 로고    scopus 로고
    • Cambridge, Cambridge University Press
    • M. Daunton, Just Taxes (Cambridge, Cambridge University Press, 2002) pp. xiii–xiv.
    • (2002) Just Taxes , pp. xiii-xiv
    • Daunton, M.1
  • 37
    • 84977428970 scopus 로고
    • Taxing Statutes are Taxing Statutes: The Interpretation of Revenue Legislation
    • D. Williams, ‘Taxing Statutes are Taxing Statutes: The Interpretation of Revenue Legislation’ (1978) 41 MLR 404, 409.
    • (1978) MLR , vol.41 , pp. 404
    • Williams, D.1
  • 38
    • 84920486343 scopus 로고    scopus 로고
    • A Brief History of Equitable Interpretation in the Common Law System
    • J. Goldsworthy and T. Campbell, Dartmouth, Ashgate
    • J. Evans, ‘A Brief History of Equitable Interpretation in the Common Law System’ in J. Goldsworthy and T. Campbell (eds.), Legal Interpretation in Democratic States (Dartmouth, Ashgate, 2002), 67, 80–82.
    • (2002) Legal Interpretation in Democratic States , vol.67 , pp. 80-82
    • Evans, J.1
  • 44
    • 85192929660 scopus 로고
    • Sowing Some of the Seeds of the Present Anti-Evasion System—the 1920s
    • D. Stopforth, ‘Sowing Some of the Seeds of the Present Anti-Evasion System—the 1920s’ [1985] BTR 28
    • (1985) BTR , pp. 28
    • Stopforth, D.1
  • 45
    • 84911070000 scopus 로고
    • Charitable Covenants by Individuals—A History of the Background to their Tax Treatment and their Cost to the Exchequer
    • D. Stopforth, ‘Charitable Covenants by Individuals—A History of the Background to their Tax Treatment and their Cost to the Exchequer’ [1986] BTR 101
    • (1986) BTR , pp. 101
    • Stopforth, D.1
  • 46
    • 84858425949 scopus 로고
    • Settlements and the Avoidance of Tax on Income—the Period to 1920
    • D. Stopforth, ‘Settlements and the Avoidance of Tax on Income—the Period to 1920’ [1990] BTR 225
    • (1990) BTR , pp. 225
    • Stopforth, D.1
  • 47
    • 0013190241 scopus 로고    scopus 로고
    • The Arabian Bird: A Study of Income Tax Evasion in Mid-Victorian Britain
    • R. Colley, ‘The Arabian Bird: A Study of Income Tax Evasion in Mid-Victorian Britain’ [2001] BTR 207, 220.
    • (2001) BTR , pp. 207
    • Colley, R.1
  • 48
    • 85169368435 scopus 로고
    • Some Remarks on Income Tax and Super-Tax and Its Legal Evasion
    • E.E. Spicer, ‘Some Remarks on Income Tax and Super-Tax and Its Legal Evasion’, The Accountant, 21 Jan. 1911
    • (1911) The Accountant
    • Spicer, E.E.1
  • 50
    • 85192888481 scopus 로고
    • Peerage Question
    • ‘Peerage Question’, The Times, 20 June 1922, 19
    • (1922) The Times , pp. 19
  • 51
    • 85192926554 scopus 로고
    • London, MacDonald
    • P. Knightley, The Vestey Affair (London, MacDonald, 1981), 12, 44–46.
    • (1981) The Vestey Affair , vol.12 , pp. 44-46
    • Knightley, P.1
  • 52
    • 85192936180 scopus 로고
    • Home Office and the Channel Islands
    • ‘Home Office and the Channel Islands’, The Times, 9 Feb. 1923, 11
    • (1923) The Times , pp. 11
  • 53
    • 85192953147 scopus 로고
    • Taxation of Channel Islands
    • ‘Taxation of Channel Islands’, The Times, 23 Feb. 1926
    • (1926) The Times
  • 54
    • 85192884672 scopus 로고
    • Sir R. Houston’s Estate’
    • ‘Sir R. Houston’s Estate’, The Times, 2 July 1926, 5
    • (1926) The Times , pp. 5
  • 55
    • 85192898202 scopus 로고
    • Evasion of Taxation
    • ‘Evasion of Taxation’, The Times, 20 July 1926, 8
    • (1926) The Times , pp. 8
  • 56
    • 85192893804 scopus 로고
    • Channel Islands and Death Duties’
    • ‘Channel Islands and Death Duties’, The Times, 10 Dec. 1926, 8.
    • (1926) The Times , pp. 8
  • 57
    • 85192880062 scopus 로고
    • Why the Income Tax is High
    • Associated Newspapers
    • Lord Decies, ‘Why the Income Tax is High’, Daily Mail Year book London, Associated Newspapers, 1927
    • (1927) Daily Mail Year Book London
    • Decies, L.1
  • 58
    • 85192938272 scopus 로고
    • Mr. Churchill’s Speech
    • ‘Mr. Churchill’s Speech’, The Times, 12 Apr. 1927, 16
    • (1927) The Times , pp. 16
  • 59
    • 85192887138 scopus 로고
    • ‘Channel Islands and Tax Evasion
    • ‘Channel Islands and Tax Evasion’, The Times, 22 July 1927, 8
    • (1927) The Times , pp. 8
  • 60
    • 85192887138 scopus 로고
    • Channel Islands and Tax Evasion
    • ‘Channel Islands and Tax Evasion’, The Times, 22 July 1927, 8
    • (1927) The Times , pp. 8
  • 61
    • 85192876266 scopus 로고
    • Tax Evasion in Channel Islands
    • ‘Tax Evasion in Channel Islands’, The Times, 5 Aug. 1927, 7
    • (1927) The Times , pp. 7
  • 63
    • 85192927637 scopus 로고
    • Legal Extortion: Legal Avoidance
    • ‘Legal Extortion: Legal Avoidance’ 12 Taxation (18 Nov. 1933) 109–110.
    • (1933) Taxation , vol.12 , pp. 109-110
  • 64
    • 85192929444 scopus 로고
    • Form and Substance
    • ‘Form and Substance’ (22 Dec. 1934) 14 Taxation 179
    • (1934) Taxation , vol.14 , pp. 179
  • 65
    • 85192948111 scopus 로고
    • The Legal Avoidance of Taxation
    • J. Wood, ‘The Legal Avoidance of Taxation’ (13 Apr. 1935) 15 Taxation 21.
    • (1935) Taxation , vol.15 , pp. 21
    • Wood, J.1
  • 66
    • 85192948111 scopus 로고
    • The Legal Avoidance of Taxation—IV
    • J. Wood, ‘The Legal Avoidance of Taxation—IV’ (4 May 1935) 15 Taxation 69, 70.
    • (1935) Taxation , vol.15 , pp. 69
    • Wood, J.1
  • 67
    • 85192880652 scopus 로고
    • Legal Avoidance
    • ‘Legal Avoidance’, (1935) 16 Taxation 175.
    • (1935) Taxation , vol.16 , pp. 175
  • 68
    • 85192903385 scopus 로고
    • The Professional Accountant, the Taxpayer and the Tax Gatherer
    • R.N. Carter, ‘The Professional Accountant, the Taxpayer and the Tax Gatherer’, The Accountant Tax Supplement (20 Oct. 1934) 395, 398
    • (1934) The Accountant Tax Supplement , pp. 395
    • Carter, R.N.1
  • 69
    • 85192953768 scopus 로고
    • Hint to Tax Evaders
    • ‘Hint to Tax Evaders’, The Times, 20 June 1935, 9.
    • (1935) The Times , pp. 9
  • 72
    • 85192885807 scopus 로고
    • Income Tax Avoidance
    • ‘Income Tax Avoidance’, The Times, 15 May 1936, 16
    • (1936) The Times , pp. 16
  • 73
    • 85192866498 scopus 로고
    • Making Every Class Pay
    • ‘Making Every Class Pay’, The Times, 21 May 1936, 16
    • (1936) The Times , pp. 16
  • 74
    • 85192940509 scopus 로고
    • Legal Avoidance and the Finance Act, 1936
    • ‘Legal Avoidance and the Finance Act, 1936’, (1936) 17 Taxation 317.
    • (1936) Taxation , vol.17 , pp. 317
  • 75
    • 85192924112 scopus 로고
    • A Rearmament Budget:... Strong Action Against Tax Avoidance
    • ‘A Rearmament Budget:... Strong Action Against Tax Avoidance’, The Times, 27 Apr. 1938, 18
    • (1938) The Times , pp. 18
  • 76
    • 85192935893 scopus 로고
    • Facing the Cost
    • ‘Facing the Cost’, The Times, 27 Apr. 1938, 19
    • (1938) The Times , pp. 19
  • 77
    • 85192941765 scopus 로고
    • Defeating Tax Avoidance
    • ‘Defeating Tax Avoidance’, The Times, 17 May 1939, 14.
    • (1939) The Times , pp. 14
  • 79
    • 85192921654 scopus 로고
    • Supertax Evasion’
    • ‘Supertax Evasion’, The Times, 29 June 1922, 15
    • (1922) The Times , pp. 15
  • 80
    • 85192916043 scopus 로고
    • Income Tax Evasion
    • Lord Decies, ‘Income Tax Evasion’, The Times, 8 Aug. 1923, 11
    • (1923) The Times , pp. 11
    • Decies, L.1
  • 81
    • 85192879558 scopus 로고
    • Income Tax Evasion’
    • ‘Income Tax Evasion’, The Times, 11 Aug. 1923, 9
    • (1923) The Times , pp. 9
  • 82
    • 85192912449 scopus 로고
    • Income Tax Evasion
    • Honesty, ‘Income Tax Evasion’, The Times, 20 Aug. 1923, 15
    • (1923) The Times , pp. 15
  • 83
    • 85192923573 scopus 로고
    • Income Tax Evasion
    • J. Stanley Holmes, ‘Income Tax Evasion’, The Times, 21 Aug. 1923, 13.
    • (1923) The Times , pp. 13
    • Stanley Holmes, J.1
  • 84
    • 85192913581 scopus 로고
    • The Evasion of Taxation: Domicile in Channel Islands’
    • ‘The Evasion of Taxation: Domicile in Channel Islands’, The Times, 27 Apr. 1926, 8
    • (1926) The Times , pp. 8
  • 85
    • 85192898202 scopus 로고
    • Evasion of Taxation’
    • ‘Evasion of Taxation’, The Times, 20 July 1926, 8
    • (1926) The Times , pp. 8
  • 86
    • 85192893804 scopus 로고
    • Channel Islands and Death Duties’, ‘Evasion of Taxation’
    • ‘Channel Islands and Death Duties’, ‘Evasion of Taxation’, The Times, 10 Dec. 1926, 8
    • (1926) The Times , pp. 8
  • 87
    • 85192930934 scopus 로고
    • Tax Dodgers” in Channel Islands
    • ‘“Tax Dodgers” in Channel Islands’, The Times, 2 Mar. 1927, 13
    • (1927) The Times , pp. 13
  • 88
    • 85192931707 scopus 로고
    • Guernsey & Imperial Exchequer
    • ‘Guernsey & Imperial Exchequer’, The Times, 24 Mar. 1927, 11
    • (1927) The Times , pp. 11
  • 89
    • 85045602553 scopus 로고
    • News in Brief’
    • ‘News in Brief’, The Times, 13 Apr. 1927, 11
    • (1927) The Times , pp. 11
  • 90
    • 85192917009 scopus 로고
    • Channel Islands and Tax Evasion’
    • ‘Channel Islands and Tax Evasion’, The Times, 9 June 1927, 9
    • (1927) The Times , pp. 9
  • 91
    • 85192876266 scopus 로고
    • Tax Evasion in Channel Islands’
    • ‘Tax Evasion in Channel Islands’, The Times, 5 Aug. 1927, 7.
    • (1927) The Times , pp. 7
  • 92
    • 85192890579 scopus 로고
    • Mr. Chamberlain’s Fifth Budget’
    • ‘Mr. Chamberlain’s Fifth Budget’, The Times, 22 Apr. 1936, 14
    • (1936) The Times , pp. 14
  • 93
    • 85192904093 scopus 로고
    • An Orthodox Budget’
    • ‘An Orthodox Budget’, The Times, 22 Apr. 1936, 15
    • (1936) The Times , pp. 15
  • 94
    • 85192923303 scopus 로고
    • Higher Rate of Income-Tax’
    • ‘Higher Rate of Income-Tax’, The Times, 22 Apr. 1936, 9
    • (1936) The Times , pp. 9
  • 95
    • 85192872774 scopus 로고
    • Avoidance of Tax’
    • ‘Avoidance of Tax’, The Times, 14 May 1936, 14.
    • (1936) The Times , pp. 14
  • 96
    • 85192912014 scopus 로고
    • Income Tax Evasion’
    • A.T. Macmillan, ‘Income Tax Evasion’, The Times, 29 Apr. 1936, 10.
    • (1936) The Times , pp. 10
    • Macmillan, A.T.1
  • 97
    • 85192934996 scopus 로고
    • Educational Trusts and the Birth Rate’
    • M. Grey, ‘Educational Trusts and the Birth Rate’, The Times, 30 May 1936, 8.
    • (1936) The Times , pp. 8
    • Grey, M.1
  • 98
    • 85192908406 scopus 로고
    • Tax Avoidance: How Incomes are Relieved: The Art of the Dodger’
    • ‘Tax Avoidance: How Incomes are Relieved: The Art of the Dodger’, The Times, 24 Mar. 1938, 15.
    • (1938) The Times , pp. 15
  • 100
    • 85192907955 scopus 로고
    • The Tax Avoider’s Case’
    • ‘The Tax Avoider’s Case’, The Times, 1 Apr. 1938, 17.
    • (1938) The Times , pp. 17
  • 101
    • 85192908406 scopus 로고
    • Tax Avoidance: How Incomes are Relieved: The Art of the Dodger’
    • ‘Tax Avoidance: How Incomes are Relieved: The Art of the Dodger’, The Times, 24 Mar. 1938, 15.
    • (1938) The Times , pp. 15
  • 103
    • 85192911942 scopus 로고
    • The Legal Avoidance of Taxation—II’
    • ‘The Legal Avoidance of Taxation—II’ (1933) 12 Taxation 143.
    • (1933) Taxation , vol.12 , pp. 143
  • 105
    • 85192947725 scopus 로고
    • Legal Avoidance of Income’
    • ‘Legal Avoidance of Income’ (1935) 15 Taxation 198.
    • (1935) Taxation , vol.15 , pp. 198
  • 106
    • 85192908406 scopus 로고
    • Tax Avoidance: How Incomes are Relieved: The Art of the Dodger’
    • ‘Tax Avoidance: How Incomes are Relieved: The Art of the Dodger’, The Times, 24 Mar. 1938, 15.
    • (1938) The Times , pp. 15
  • 107
    • 85192907955 scopus 로고
    • The Tax Avoider’s Case’
    • ‘The Tax Avoider’s Case’, The Times, 1 Apr. 1938, 17.
    • (1938) The Times , pp. 17
  • 108
    • 85192911942 scopus 로고
    • The Legal Avoidance of Taxation—II’
    • ‘The Legal Avoidance of Taxation—II’ (1933) 12 Taxation 143.
    • (1933) Taxation , vol.12 , pp. 143
  • 109
    • 84914710199 scopus 로고
    • Six Years of National-Socialistic Practice in Taxation’
    • P. Marcuse, ‘Six Years of National-Socialistic Practice in Taxation’ (1938–1939) 13 Tulane L Rev. 534, 553–559.
    • (1938) Tulane L Rev , vol.13 , pp. 534
    • Marcuse, P.1
  • 110
    • 85192947771 scopus 로고
    • Tax Evasion in Germany: New Law Against “Economic Treason”’
    • ‘Tax Evasion in Germany: New Law Against “Economic Treason”’, The Times, 10 June 1933, 11
    • (1933) The Times , pp. 11
  • 111
    • 85192880072 scopus 로고
    • Tax Avoidance: German Methods of Meeting it’
    • H. Richter, ‘Tax Avoidance: German Methods of Meeting it’, The Times, 29 Mar. 1938, 17
    • (1938) The Times , pp. 17
    • Richter, H.1
  • 112
    • 34548085497 scopus 로고    scopus 로고
    • Judicial Interpretation and the Role of Anti-Abuse Provisions in Tax Law’
    • G.S. Cooper, Amsterdam, IBFD
    • F. Vanistendael, ‘Judicial Interpretation and the Role of Anti-Abuse Provisions in Tax Law’, in G.S. Cooper (ed.), Tax Avoidance and the Rule of Law (Amsterdam, IBFD 1997) 38–39.
    • (1997) Tax Avoidance and the Rule of Law , pp. 38-39
    • Vanistendael, F.1
  • 114
    • 34548082348 scopus 로고
    • [Letter]: A Tax Avoidance Frustrated
    • H. Voit, ‘[Letter]: A Tax Avoidance Frustrated’ (1935) 93 The Accountant Tax Supplement 395.
    • (1935) The Accountant Tax Supplement , vol.93 , pp. 395
    • Voit, H.1
  • 115
    • 85192950759 scopus 로고
    • The German Tax Reform of 1934–1935
    • P Haensel, ‘The German Tax Reform of 1934–1935’ (1935) 13 Tax Magazine 705.
    • (1935) Tax Magazine , vol.13 , pp. 705
    • Haensel, P.1
  • 116
    • 85192907955 scopus 로고
    • The Tax Avoider’s Case
    • ‘The Tax Avoider’s Case’, The Times, 1 Apr. 1938, 17.
    • (1938) The Times , pp. 17
  • 117
    • 85192870989 scopus 로고
    • Old Jewry’, ‘Tax Avoidance
    • ‘Old Jewry’, ‘Tax Avoidance’, The Times, 4 Apr. 1938, 15.
    • (1938) The Times , pp. 15


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.