Taxing Culture : Towards a Theory of Tax Collection Law
by
Ann Mumford
Book Details
Format
Hardback or Cased Book
Book Series
Socio-Legal Studies
ISBN-10
1840147105
ISBN-13
9781840147100
Publisher
Taylor & Francis Ltd
Imprint
Dartmouth Publishing Co Ltd
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Jan 11th, 2002
Print length
332 Pages
Weight
590 grams
Product Classification:
Cultural studiesTaxationJurisprudence & philosophy of lawTaxation & duties law
Ksh 27,900.00
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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.
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