書籍詳細

書籍詳細




洋書

Taxing Culture : Towards a Theory of Tax Collection Law

(Socio-Legal Studies)

Mumford, Ann

Routledge 2017/07
332 p.   
装丁: Pap    装丁について
テキストの言語: ENG    出版国: GB
ISBN: 9781138267367
KCN: 1028502119
標準価格:¥7,981(本体 ¥7,256)   
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Full Description

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.

Table of Contents

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.