"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."--Provided by publisher.
First published 2002 by Dartmouth Publishing Company and Ashgate Publishing.
Formatted Contents Note
chapter 1 Introduction chapter 2 Ideology and Starting Point chapter 3E.R.A. Seligman chapter 4 Tax Collection and Enforcement in the Modern US chapter 5 Self-assessment and Historical Context chapter 6 Self-assessment and Incomprehensible Tax Laws chapter 7 The Ramsay Principle chapter 8 Systems at Work chapter 9 Self-assessment: Aftermath, and Towards a Theory of Tax Collection Law.