Taxing Culture
Towards a Theory of Tax Collection Law
Seiten
2002
Dartmouth Publishing Co Ltd (Verlag)
978-1-84014-710-0 (ISBN)
Dartmouth Publishing Co Ltd (Verlag)
978-1-84014-710-0 (ISBN)
This work seeks to provide a cultural context for the laws of tax collection, within a comparative UK/American structure. Histories of collection, laws, and enforcement, are all considered so as to enable the stories of cultures of tax collection to be told.
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
Ann Mumford, Cardiff University, UK
Contents: Introduction; Ideology and Starting point, E.R.A. Seligman; Tax collection and enforcement in the modern US; Self-assessment and historical context; Self-assessment and incomprehensible tax laws; The Ramsay principle; Systems at work; Self-assessment: aftermath, and towards a theory of tax collection law; Bibliography; Index.
Erscheint lt. Verlag | 11.1.2002 |
---|---|
Reihe/Serie | Socio-Legal Studies |
Sprache | englisch |
Maße | 153 x 219 mm |
Gewicht | 453 g |
Themenwelt | Recht / Steuern ► Allgemeines / Lexika |
Recht / Steuern ► EU / Internationales Recht | |
Recht / Steuern ► Steuern / Steuerrecht | |
Sozialwissenschaften | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 1-84014-710-5 / 1840147105 |
ISBN-13 | 978-1-84014-710-0 / 9781840147100 |
Zustand | Neuware |
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