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.
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.
Databases for holders of an Oxford SSO which have tax books
For those interested in US tax law
For Indian tax law, holders of an Oxford SSO have some texts available via Lexis+ UK
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.
The current collection of books with shelf marks beginning Euro Comm 510 can be found on Level 3 one floor above the entrance level to the Law Library. It is accessible via both stairs and a lift.
For more titles on this topic try the subject search below in SOLO
Direct taxation Law and legislation European Union countries
International and cross-border taxation
Subject search terms for SOLO:
International business enterprises -- Taxation -- Law and legislation
Double taxation
Double Taxation - Treaties
Banks and banking, International -- Law and legislation
Investments -- Taxation -- Law and legislation
Investments, Foreign -- Taxation -- Law and legislation
Note: as this is taught topic, some books may be in the Reserve Collection (as in the first below). Please come to the Law Enquiry Desk with your Oxford University or Bodleian Reader's card and ask for it there.
Books with shelf marks beginning Internat or Private Int are on Level 3, one floor up from the entrance level. This is accessible via both stairs and the lift.
Taxation and Human Rights
There is a Factsheet called Taxation and the European Convention on Human Rights, see first link below
Subject searches to try in SOLO
Taxation -- Philosophy
Taxation Moral and ethical aspects
Tax incidence
Taxation -- Law and legislation -- Economic aspects
Fiscal policy -- Moral and ethical aspects;
Justice
Distributive justice
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. )
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:
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).
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 request service.