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Historical Perspectives on Tax Law and Policy

July 18-19
UCLA School of Law
Los Angeles, CA

Sponsored by
The Tax History Project, UCLA School of Law,
and the Cambridge University Centre for Tax Law

Scholars in history, law, political science, economics, and related fields are invited to submit proposals on any aspect of worldwide tax history. Interested authors may submit either a draft working paper, if available, or an abstract of the paper along with a brief but detailed description of the project.

NameAffiliationPaper Title

Reuven Avi Yonah

Univ. of Michigan

Four Stages of US International Taxation

Elliot Brownlee


The Shoup Mission: Globalization, Tax Experts, and the Shaping of Taxation in Japan Since 1940

Charlotte Crane


Why Don’t We Know What “Direct Taxes” Are?: Hylton v. United States and the Federalist Vision of the Federal Taxing Power

Robin Einhorn

UC Berkeley

Democracy, Slavery and Taxation: American Tax Systems in the Colonial and Revolutionary Eras

Marjorie Kornhauser


The Rise and Fall of Publicity of Income Tax Information in the 1930s

Assaf Likhovski

Tel Aviv University

Tax Compliance and Modernity or Is Michel Foucault Relevant to the History of Taxation?

Ajay Mehrotra

Indiana University

Taxes, Mergers and Historical Materialism: The Great Transformation in the Corporate Reorganization Provisions

M. Susan Murnane

Case Western

The Dead Hand of the Past: Reflections on Andrew Mellon’s Unsuccessful Attempt to Repeal Estate Taxes in the 1920s

Birger Nerré

Univ. of Hamburg

The Japanese Post-War Tax Culture Shock Reconsidered

Carsten Pallas

University of
Hamburg, Institute
of Public Finance

Tax Harmonization: The Case of Germany at the Beginning of the Nineteenth Century. Lessons for the Twenty-First Century?

Rebecca A Rix


The taxing power, my dear, the taxing power: Progressive-Era Democracy, Citizenship, and State Formation

Neil Rollings

University of

Purchase tax or Value-added tax: British industry, indirect taxation and European integration in the 1960s

Janette Rutterford

Open University

Business School Gross or net? The role of taxation in the history of equity valuation

Florian Schui

St. Edmund's

International exchanges of ideas about taxation: French advisors, experts, and ideas in the Prussian 'Régie' tax-administration, 1766-1786

Ethan Stone

University of Iowa

Adhering to the Old Line: Uncovering the History and Political Function of the Unrelated Business Income Tax

Dennis Ventry

O'Melveny & Myers

Tax Shelters: Career of a Concept