The dynamics of taxation essays in honour of Judith Freedman, συλλογικός τόμος από τον εκδοτικό οίκο Hart Publising, περιέχει σειρά δοκιμίων για τη φορολογία στη μνήμη της βρεττανής καθηγήτριας Judith Freedman. Η θεματική των δοκιμίων επικεντρώνεται στους τομείς της φορολογίας που η Judith Freedman άφησε σημαντικό αρθρογραφικό έργο: φορολογία εισοδήματος μικρομεσαίων επιχειρήσεων και φυσικών προσώπων, φοροαποφυγή, φορολογική διοίκηση και δικαιώματα των φορολογουμένων.

Περιεχόμενα του τόμου: Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives: 1968–1980 (Glen Loutzenhiser), Does an inheritance tax have a future? practical options to consider (Emma Chamberlain), should the suggestion that ownership is a ‘myth’ have any implications for the structure of tax law? (Edwin Simpson), Income taxation of small business: towards simplicity, neutrality and coherence (David G Duff), Principles and practice of taxing small business (Stuart Adam and Helen Miller), Dependent contractors in tax and employment law (Hugh Collins), Tackling tax avoidance: the use and growth of statutory ‘avoidance’ language (Malcolm Gammie), EU General Anti-(Tax) avoidance mechanisms (Rita de la Feria), The concept of abuse of law in European taxation: a methodological and constitutional perspective (Wolfgang Schön), Fiscal jurisdiction and multinational groups. A perspective from ‘political right’ (John Snape), Reflections on the allowance for corporate equity after three decades (Michael P. Devereux and John Vella), The changing patterns of EU direct tax integration (Anzhela Cédelle), The origins, development and future of zero-rating in the UK (Geoffrey Morse), Drawing the boundaries of HMRC’s discretion (Stephen Daly), Trends in tax administration (Michael Walpole), Τrue and fair view and tax accounting (Andrés Báez Moreno).