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Tiley, G R, [No Service Number]
No full textThis record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/421613Surname: TILEY. Given Name(s) or Initials: G R. Military Service Number or Last Known Location: [No Registration Number]. Missing, Wounded and Prisoner of War Enquiry Card Index Number: 51862.246328
Item: [2016.0049.53874] "Tiley, G R, [No Service Number]
John Tiley and the Thunder of History
No full textThe aim of this paper is twofold – first, to present a selective overview of the work undertaken in connection with the series of tax history conferences initiated in 2002 by the late Professor John Tiley and hosted by the University of Cambridge; and, secondly, to examine Joseph Schumpeter ’ s claim that the ‘ thunder of history ’ can best be discerned by looking at taxation. In other words, the aim is to assess Schumpeter ’ s claim by reference to the work of what might be called the Tiley School of Tax History
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Comparative perspectives on revenue law ::essays in honour of John Tiley /
No full textDedicated to the work of John Tiley, the premier tax academic in the UK for more than two decades, this volume of essays focuses on two themes that, among others, inspire the writings of Tiley. The first of these themes, tax avoidance, involves using tax law in a manner that is contrary to legislative intent. The second of these themes, taxation of the family, involves proper identification of the tax subject and is therefore one of the fundamental structural features of income tax. Drawing on historical precedent, academic excellence and personal experience, the importance of Tiley's contribution to the tax field is identified through contributions by some of the world's most influential tax writers
The Tiley Trilogy and U.S. Anti-avoidance Law
No full textThis article examines an influential set of articles, written by Professor John Tiley in the late 1980s, about anti-avoidance doctrines developed by US courts. The trilogy of articles was written for a British audience, as part of Tiley’s efforts to resist importation of US doctrines (“bleeding chunks of alien doctrine,” as he put it) into the UK, but his ideas remain relevant to tax theorists in all countries, including the US. The article also examines the work of the Aaronson Committee, of which Tiley was a member, which successfully recommended in 2011 that the UK adopt a general anti-avoidance rule (GAAR). Did Tiley’s resistance to anti-avoidance doctrines lessen over the decades, or did the recommendations of the Aaronson Committee avoid the problems that Tiley had seen in the US doctrines of the 1980s? The article concludes, not surprisingly, that the latter was largely the case
Public health imperatives and taxation policy: the window tax as an early paradigm in English law
No full textpublication-status: AcceptedExtended summary of paper presented at Cambridge History of Tax Law Conference, July 2010. The complete final version was published as a chapter in Tiley J (eds) Studies in the History of Tax Law, Oxford: Hart Publishing, 2011 9781849462242This paper examines government responses to a tax which was found to be injurious to the public health and assesses the place of the window tax in the formative period of modern fiscal policy
Orogenesis of the Patagonian Andes as Reflected by basin evolution in southernmost South America
No full textFactors Affecting the Productivity of Elephant Grass
No full textElephant grass (Pennisetum purpureum Schumach) is a highly productive and palatable fodder which is widely grown in the tropics (Bogdan, 1977). Optimum utilisation of its production potential is, however, limited by management factors which are associated with plant form and growth habit (Horrell and Tiley, 1970). These factors were studied in a series of trials at Kawanda Research Station, Kampala, Uganda (0°27\u27N, 32°30\u27E). A summary of the princi pal results is given
Tax and Quacks: the policy of the Eighteenth Century Medicine Stamp Duty
No full textThis is the final author version of a book chapter, deposited by permission of Bloomsbury Publishing plc. The definitive version appears in 'Studies in the History of Tax Law' Volume 6, edited by John Tiley. 2014 ISBN: 9781849464802, available at: http://www.hartpub.co.uk/BookDetails.aspx?ISBN=9781849464802It is a rarity in the history of taxation to find an enduring tax on a specific commodity. In general such taxes constitute the ephemeral subject-matter of a major species of tax, the content shifting with changing social, political and fiscal imperatives. Imposts on hats, gloves, carriages, servants, windows, hair powder and armorial bearings are reflections of an earlier age where taxation had yet to reach the degree of sophistication and organisation that was to emerge in the later nineteenth century. The medicine stamp duty was a tax that was introduced in the context of a trade in medicines promoted and puffed by a wide range of unqualified entrepreneurs who were collectively and popularly known as quacks. They invented and sold remedies to the general public, with secret compositions and exaggerated claims for their efficacy in curing, preventing or relieving illness. These remedies were unproven, sometimes useless, frequently dangerous, and they were consumed in prodigious quantities by a gullible populace desperate for relief at a time when medical science was rudimentary. The trade had reached an unprecedented height in the later years of the eighteenth century and was viewed by many European states with concern.
The overall aim of this paper is to analyse the nature of the British fiscal response to this problem and to identify the various social, political and legal forces that drove it. Specifically, and first, it ascertains whether the introduction of the medicine stamp duty was an attempt to curb or control the trade in quack medicines or merely to raise urgently-needed revenue, or both. Secondly, it establishes why Britain chose to tax when its European neighbours adopted an overt regulatory regime. Thirdly, it investigates whether the tax was perceived as an alternative to, or a form of, the regulation of dangerous medicines and unqualified medical practice. Finally, it explores the character of the original tax to identify what it was in its original form that enabled it to transcend fiscal fashions and endure for 160 years into the modern age of taxation.Wellcome Trus
Seeds Mixtures for Upland Grassland in the West of Scotland
No full textImproved grassland swards for the hills and uplands of Britain must be able to withstand the exacting conditions of a difficult environment. Longevity and botanical stability are particular requirements under harsh growing conditions, high grazing pressures, low maintenance and restricted manuring. Herbage species and varieties suitable for sowing in improved hill and upland grassland have been identified in previous studies (Davies et al., 1984). Further screening of modern varieties for upland swards has taken place recently in the west of Scotland (Tiley and Frame, 1984). A selection of the best of these varieties was incorporated into simple seeds mixtures for study under both cutting and grazing
Comparative perspectives on revenue law: essays in honour of John Tiley
No full textDedicated to the work of John Tiley, the premier tax academic in the UK for more than two decades, this volume of essays focuses on two themes that, among others, inspire the writings of Tiley. The first of these themes, tax avoidance, involves using tax law in a manner that is contrary to legislative intent. The second of these themes, taxation of the family, involves proper identification of the tax subject and is therefore one of the fundamental structural features of income tax. Drawing on historical precedent, academic excellence and personal experience, the importance of Tiley's contribution to the tax field is identified through contributions by some of the world's most influential tax writers
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