Taxing Culture

Towards a Theory of Tax Collection Law
1. Auflage 2017
ISBN: 978-1-138-26736-7
Verlag: Taylor & Francis Ltd

Buch, Englisch, 332 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 454 g

Reihe: Socio-Legal Studies

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.

Autoren/Hrsg.

Mumford, Ann

Fachgebiete

• Rechtswissenschaften Steuerrecht

Inhaltsverzeichnis

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.

Über Autor(innen)

Ann Mumford