Historical perspectives on the emergence of the tax profession – download our free PDF

In this article [PDF], taken from Australian Tax Forum, Jane Frecknall-Hughes, Professor of Law at The Open University Law School in the UK, and Margaret McKerchar, Professor of Taxation at UNSW in Sydney, contrast the emergence of the tax profession in Australia and the UK.

In both jurisdictions the tax profession is diverse in its membership though its origin appears to have been historically driven by the accountancy profession. Based on archival research, this article considers the context of the development of the UK Chartered Institute of Taxation (CIOT) and The Tax Institute (TTI) in Australia and traces their history and relationship from inception to date.

The article provides insights into the emergence of the tax profession and assesses the contribution of the CIOT and TI in advancing the tax profession and influencing tax policy in both the UK and Australia.

Download the free article [PDF], and the second issue of Australian Tax Forum for 2013 is out now in print and online, and also looks at:


Australian Tax Forum
Australian Tax Forum is a prestigious quarterly journal with the objective of providing discussion on issues in tax policy, law and reform amongst tax professionals. It is an essential reference source for understanding and contributing to the development of taxation systems worldwide. Aimed at those who want to influence the future development of tax policy, Australian Tax Forum is an important journal for tax policy makers, academics and libraries.

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