This volume of essays analyses some of the complexities and failures of tax systems.

1. A comparison of statutory general anti-avoidance rules and judicial general anti-avoidance doctrines as a means of controlling tax avoidance: which is better? (What would John Tiley think?) Brian Arnold; 2. The judicial approach to avoidance: some reflections on BMBF and SPI Malcolm Gammie; 3. Comparing the application of judicial interpretive doctrines to revenue statutes on opposite sides of the pond Martin McMahon; 4. Abuse of rights and European tax law Wolfgang Schön; 5. The US legislative and regulatory approach to tax avoidance Erik Jensen; 6. The law of taxation and unjust enrichment Graham Virgo; 7. The history of royalties in tax treaties 1921-1961: why? Richard Vann; 8. Land taxation, economy and society in Britain and its colonies Martin Daunton; 9. Meade and inheritance tax John Avery Jones; 10. Taxation, human rights and the family Philip Baker; 11. Family connections and the corporate entity: income splitting through the family company David Oliver and Peter Harris; Epilogue: Establishing the foundations of tax law in UK universities Judith Freedman.