Taxing Culture : Towards a Theory of Tax Collection Law
by
Ann Mumford
Book Details
Format
Paperback / Softback
Book Series
Socio-Legal Studies
ISBN-10
1138267368
ISBN-13
9781138267367
Publisher
Taylor & Francis Ltd
Imprint
Routledge
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Jul 3rd, 2017
Print length
332 Pages
Weight
610 grams
Product Classification:
Social law
Ksh 9,000.00
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Taxing Culture constructs the foundations for a social and scientific study of tax collection law. Comparing UK and American systems, it addresses issues such as the introduction of self-assessment in the UK, the move towards simplicity in legislation in both countries and the interaction of feminist legal theory with tax collection structures. 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.
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