Tax favored employer-assisted housing existed in both the statutory and common law of taxation prior to the enactment of the Internal Revenue Code of 1954.
Increased taxation suffers from the law of diminishing returns.
Looking ahead, the key, presumably, is to find ways - taxation policy and labour law reforms being obvious ones - to lure more small businesses into the "formal sector", and to balance the urgent need to create more jobs with the need to ensure against exploitation and abuse.
Bills dealing solely with taxation or expenditure must become law within one month of being sent to the Lords.
U.S. law prevents double taxation by allowing a credit for foreign tax on income which is also subject to U.S. income tax.
Soon enough, however, dividend taxation became part of settled law.
India's reputation took a hit a year ago when it amended a law to permit retroactive taxation of deals involving foreign companies' takeovers of domestic assets.
The only way around this simple fact is to discard any notion of non-discriminatory taxation and equal treatment under the law and design the tax code as a punitive instrument to redistribute income.
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They were options for tax simplication, improving compliance with existing law and improving corporate income taxation.
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Let me explain at the pretty unsophisticated level my single law school course in Federal Taxation permits.
One is that taxation is fundamentally about complying with the law.
My contention is that this is about the rule of law and property rights, not taxation per se.
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The Browns between them have two law degrees and an LLM in taxation, which did not help them in the penalty argument.
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Mr Davis, who lost the contest to become Tory leader to David Cameron in 2005, said UKIP's policies on law and order, immigration, taxation, foreign affairs, and Europe "mimic a simplified 1980s Tory manifesto".
Two decades ago, the taxation of multinationals was an obscure area of the law, understood by few practitioners, and rarely mentioned in policy circles.
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John Whiting, tax specialist at Pricewaterhouse Coopers, has been following closely the representations made to the minister responsible, the Paymaster General, Dawn Primarolo, which include a joint attack from the Chartered Institute of Taxation, the Institute of Chartered Accountants and the Law Society.
It is widely assumed that it would strike down any law openly breaking with one tradition of German taxation: that corporate- and income-tax rates must be about the same.
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Inscribed on the International UNESCO Memory of the World Register since 2009, the Charter established the right to free and fair trial, limits upon taxation, and the subjection of all citizens to the rule of law, amongst other fundamental constitutional principles that today are almost universally applied worldwide.
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Under EU law, profits of such CFCs should not be subject to additional taxation in the country of the parent company if the subsidiaries are engaged in genuine economic activities.
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"It's basically telling people to beg, borrow or steal to buy a home, and that's exactly what they've done, " says Edward Kleinbard, a professor at the University of Southern California's law school and former chief of staff for Congress' Joint Committee on Taxation.
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