These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double…
Vision traditionally occupies the height of the sensorial hierarchy. The sense of clarity and purity, it is the one most explicitly associated with truth and knowledge. The law has always relied on vision and representation, from eye-witnesses to photography, and more precisely it can be understood as that which decrees what is visible and what is not, through its normative gaze. However, if la…