Biographical information for Henry (Henri) Simon Bloch (1915-1988) along with an earlier post of a selected list of French, German and Italian works on public finance by S. E. Leland and H. S. Bloch for Economics 360 (Government Finance). Below we have another bibliography prepared by Henry S. Bloch on international fiscal relations, essentially on the issue of double-taxation.
The book-review reprint mentioned in Bloch’s postscript was for the book by André Piatier, L’évasion fiscale et l’assistance administrative entre états (Paris, 1938).The review was published in the Journal of Political Economy (October 1939), pp. 742-743.
____________________
The University of Chicago
Department of Economics
Jan 3, 1940
Dear Professor Haig:
I thought you might be interested in this bibliography. I lectured on the topic and distributed the bibliography to the students.
Faithfully yours,
[signed] Henri
P.S. I enclose also a book-review.
____________________
BIBLIOGRAPHY ON INTERNATIONAL FISCAL RELATIONS
(Compiled by Dr. Henri Bloch)
Allix, E., La condition des étrangers au point de vue fiscal (The Hague*, 1937).
De Bar, Les doubles impositions (Thesis, Paris, 1900).
Barcley, “Les doubles impositions dans les rapports internationaux notamment en matière de droits de mutation par décès,” Annuaire du Droit International, 14, p. 118, 1897.
Berland, Les evasions fiscales (Thesis, Paris).
Bloch, H. S., “L’Assistance mutuelle en matière fiscale,” Revue de Science et législation financière, Paris, June, 1937.
Boué, Double imposition et évasion fiscal (Thesis, Lille, Paris, 1919).
Buhler, O., Les accords internationaux concernant la double imposition et l’évasion fiscal (The Hague, 1936).
Carroll, M. B., “International Double Taxation,” Tax Magazine, Oct., 1938, pp. 588ff.
Carroll, Double Taxation Relief. Discussion of Convention drafted at international conference of experts, 1927. Bureau of Foreign and Domestic Commerce, U.S. Department of Commerce. Trade Information Bulletin no. 527, Washington, 1928.
Clavier, “Les doubles impositions et l’évasion fiscal,” Revue économique international, 1923, p. 479 (Brussels).
Compain, “Les successions dans le droit fiscal international,” Clunet, 1909, pp. 640, 661, and 982-1003; Clunet, 1910, pp. 416-444, and 1072-1077.
Crocker, The Injustice and Inexpediency of Double Taxation (Boston, 1892).
Dorn, “Internationales Finanzrecht und international Doppelbesteuerung,” Deutsche Juristen Zeitung, XXIX, p. 189; 1924, pp. 682-688.
Einaudi, Luigi, La cooperation international en matière fiscal (La Haye*, 1928).
Fasolis, Le Doppie imposizioni (Citta di Castello, 1914).
Garelli, “Il diritto internazionale tributario,” Parte Generale: La Scienza della Finanza internazionale tributaria, Torino, 1899.
Grassi, “Il fenómeno financiere de la doble imposición,” Rivista de la Universitad de Buenos-Ayres, 1925.
Griziotti, L’imposition fiscal des étrangers, Vol. XIII (The Hague*, 1926).
Guerin, Des ententes internationales pour la répression des fraudes fiscales (Thesis, Paris, 1910).
Guggenehim, L’imposition des successions en droit international et le problème de la double imposition (Geneva, 1928).
Guilmard, L’évasion fiscale (P. Rosier, 5th ed., Paris, 1908).
Herndon, John Goodwin, The Development of International Reciprocity for the Prevention of Double Income Taxation (Philadelphia, 1932).
Jahn, George, Die Doppelbesteuerung (1928).
Jèze, Gaston, “La fraude fiscale,” Revue de Science et législation financière (1933).
Kambe, “Double Taxation with Special Reference to its International Aspects,” Kyoto Economic Review(1927).
King, Eldon P., “Income Tax Reciprocity with Canada,” Tax Magazine, Vol. 17, No. 4, p. 205, April, 1939.
Kluhe, SteuerlicheHeranziehung der Ausländer und Auslandsdeutschen nach dem heutigen deutschen Steuerrecht (1932).
Lamouche, Essai sur la territorialité de l’impôt(Thesis, Alger, 1927).
Lampe, A., “Doppelbelastung und Doppelbesteuerung,” Wörterbuch der Volkswirtschaft, Vol. I, 1931, pp. 581-583.
Lavagne, La question des double imposition (Thesis, paris, 1929)
League of Nations (Economic and financial committee), Report on Double Taxation (Geneva, 1923).
League of Nations (Committee of Technical Experts on Double Taxation and Tax Evasion), Double Taxation and Tax Evasion, II. Economic and Financial Committee, II, 40 (Geneva, 1927).
Lippert, “Das internationale Finanzrecht,” Handbuch des internationalen Finanzrechts, (Vienna, 1928)
Molodowsky, Le domicile fiscal des étrangers en France (Thesis, 1924).
Neumeyer, “Internationales Finanzrecht,” Zeitschrift Niemeyr’s, Vol. XXXIV, 1914, pp. 186, 200.
Niboyet, J. P., La double imposition au point de vue juridique, The Hague*, 1930.
Oualid, William, “Les solutions internationales du problème des doubles impositions,” Revue de Science et de Législation Financières, Paris, 1927, pp. 5-31.
Paillot, Fernand, Les doubles impositions (Ed. Caduce, Brussels, 1935).
Peeters, J., “Les Pays-Bas et la question des doubles impositions,” Bulletin Institut de droit intermédiaire international, 1930, pp. 191, 208.
Piatier, André, L’évasion fiscale et l’assistance administrative entre états (Paris, 1938).
Picard, R., “Le problème des double impôts à la Chambre de commerce internationale,” Clunet, 1925, pp. 40-53.
Ploquin, L’étranger et l’impôt (Thesis, 1934).
Pugliese, M., L’imposizione delle imprese di carattere internazionali (Padua, 1930).
Rosendorff-Henggeler, Das internationale Steuerrecht des Erdballs, 1936. Europa, Verlag fürRecht und Gesellschaft, AG. 1936, 1937, Zürich, Leipzig.
Rosier, “Problèms du droit fiscal international,” Revue critique de droit international, 1935, pp. 332-356. (Paris)
Sack, “La double imposition et les travaux de la S. D. N.,” Revue générale de droit international public, pp. 97-143.
Salvioli, Le doppie imposte in diritto internazionale, Napoli, 1914.
Schanz, G. V., “Die Doppelbesteuerung und der Völkerbund,” Finanzarchiv, 1923.
Schanz, “Zur Frage der Steuerpflicht, 1892,”Finanz. Archiv, IX, p. 365.
Seligman, E. R. A., Essays in Taxation, 10thed., Ch. iv. (New York, 1925).
Seligman, E. R. A., Double Taxation and International Fiscal Cooperation (New York, 1928).
Sénéchal, Les conventions fiscales passées par la France contre la double imposition (Thesis, Paris, 1933).
Spitaler, Arnim, Das Doppelbesteuerungsproblem bei den Direkten Steuern. 678 pp. 1936.
Stamp, Sir Josiah, “Double Taxation and Freedom of International Investment,” Chap. IX in Current Problems in Finance and Government(1924).
Stamp, J. C., “Double Taxation (International)”, Encyclopedia of Social Sciences, pp. 224-225.
Tax Systems of the World, 6thedition. Tax Research Foundation, Chicago, 1935.
Tranter, Evasion in Taxation (G. Routledge and Sons, Ltd., London, 1929).
Wackernagel, Zur Frage der Vermeidung internationalen Doppelbesteuerung (1933).
Wahl, A., “Les étrangers devant l’impôt général sur le revenue,” Journal de Droit International, 1916, pp. 1095 and 1512.
Wengler, Beiträge zum Problem der internationalen Doppelbesteuerung (1935).
Williams, Sir John Fisher, L’entr’aide financière international, The Hague*, 1924.
*Recueil des Cours of the Académie de Droit International.
Source: Columbia University Libraries, Manuscript Collections. Papers of Robert M. Haig, Box 16, Folder “Bibliography”.
Source: Social Science Research Building. University of Chicago Photographic Archive, apf2-07466, Special Collections Research Center, University of Chicago Library.