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Tax law: Books

Subjects: Law

Introduction

The majority of books held by the Bodleian Libraries, in both physical and electronic formats, can be searched via SOLO. On this page you will find recommended books, guidance on how to search for and access print and ebooks, and libraries in the University that might be relevant for your studies and research.

Finding ebooks and books in the Bodleian Law Library

Holders of an Oxford Single Sign On with an interest in English tax law should log in & check for themselves the commentary offered by both Lexis+ UK and Westlaw Books. Both services have (different) collections of important texts & reference works for tax.

Looking for a Reading List title?

The SOLO search result may show the book is in the Bodleian Law Library Law Reserve Collection.
Please  bring your University or Bodleian Reader's Card to the Enquiry Desk on Level 2, and ask for a copy there. They will be issued to you to read - for the remainder of our opening hours that day if you like - but please return these books to the Enquiry Desk when you have finished with them as there may be another reader waiting.

Which jurisdiction's tax laws you are studying will have a bearing on which floors of the Law Library will shelve relevant materials.

Level 2 the entrance level to the Law Library

UK (England, Scotland, Wales, Northern Ireland) also Channel Islands and Isle of Man
Australia, Canada, Ireland, New Zealand, United States of America

Level 3 one floor above the entrance level
European countries and European Union law

Level 1 one floor beneath the entrance level
Jurisdictions not mentioned above

Shelf arrangement on Level 2

The open shelf collection is arranged according to the Moys classification system. Books on taxation are between shelf marks KM335 to KM337.
Books dealing with the English law are shelved first, at the start of each shelf mark. 

KM335 - general works on taxation
KM336 - bases of taxation. When applicable - when there are books with a very narrow focus - this shelf mark may be subdivided

eg KM336.1 Liability

KM336.15 Double taxation

KM336.3 Types of income or wealth
KM336.4 Types of person
KM336.6 Allowances, deductions, exemptions, reliefs
KM336.7 Tax avoidance, tax planning, tax saving
KM336.8 Assessment, computations, valuations etc
KM336.9 Payment/collection

KM337 Particular Taxes When applicable - when there are books with a very narrow focus - this shelf mark may be subdivided

KM337.1 Personal taxes
KM337.2 Company/corporation taxes
KM337.3 Transfer taxes
KM337.4 Indirect taxes
              eg VAT is KM337.45
KM337.5 Stamp duties
KM337.6 Real property taxes
KM337.7 Customs and excise
KM337.8 Local Taxation
KM337.9 Other particular taxes eg KM337.9 E5 Environmental or carbon tax

After the English tax law books there may be books on that aspect of tax from the following foreign jurisdictions. A short geographic code, as below, is added to their shelf marks on the third line to make this clear
A8     Australia
C1     Canada
G8     Guernsey
I5    Ireland
I7     Isle of Man
J2    Jersey
N4     New Zealand
N8    Northern Ireland
S3     Scotland
U4     United States
W1    Wales

On Level 2, the level at which you enter the Law Library, an area of the open shelf collection has books with shelf marks beginning General. 
This is where you will find comparative studies, and works surveying the response to legal problems in two or more jurisdictions. 

If all the countries being compared are (or were) members of the Commonwealth (the voluntary association of 54 independent and equal countries in Africa, Asia, the Americas, Europe and the Pacific) the book should have a shelf mark beginning Cw Gen. This collection is also on Level 2, but separate from General.

Please ask at the Enquiry Desk on Level 2 if you are having difficulty finding your way round our collection.

Ground Floor
Books with shelf marks ending (sec coll) are superseded (old) editions. But remain available on open shelf, should you wish to consult them.

Holders of an Oxford Single Sign On are advised to check in the Commentary section of LexisLibrary, and in Westlaw's Book collection to see if there are relevant titles there. The holdings in these databases can be hard to find in normal SOLO searches.

Subject searches to try in SOLO to find tax law titles include

Taxation - law and legislation
Income tax - law and legislation
Corporations -- Taxation -- Law and legislation
Tax planning

The name of a particular jurisdiction can added eg  - Great Britain - so that the results are filtered.

Of course it is also possible to see if there are titles just dealing with a more narrow aspect of tax law. Some examples are:

Capital gains tax - Law and legislation
Charitable uses, trusts, and foundations -- Taxation
Double taxation
Gifts -- Taxation
Inheritance and transfer tax  - Law and legislation
International business enterprises -- Taxation -- Law and legislation
Investments - Taxation - Law and legislation
Investments, Foreign - Taxation - Law and legislation
Tax administration and procedure
Tax evasion
Tax havens
Tax planning 
Tax shelters - Law and legislation
Value added tax - Law and legislation

To find titles looking more at fiscal policy try

Taxation  and/or Fiscal policy  (with or without Great Britain etc as above. ) 

 

 

Why are some books not available electronically?

There are a number of reasons why the Bodleian Libraries may be unable to provide electronic access to a resource. The ebooks guide explains some of these reasons:

Recommend a book

If the Bodleian Libraries don't have the print or ebook you are looking for, you can make a recommendation by completing the form below (Oxford Single-Sign On required).

Inter-library loans

If the Bodleian Libraries don't have the book you are looking for, we may be able to source it through Oxford's inter-library loan service.