Taxing culture :: towards a theory of tax collection law /: Ann Mumford (Cardiff University, UK).

Mumford, Ann,

doi:10.4324/9781315241753

Taxing culture : towards a theory of tax collection law / Ann Mumford (Cardiff University, UK).

Mumford, Ann, author.

2017

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Author

Mumford, Ann, author.

Title

Taxing culture : towards a theory of tax collection law / Ann Mumford (Cardiff University, UK).

Imprint

London ; New York : Routledge, 2017.

Description

1 online resource (xiii, 317 pages).

Series

Socio-legal series.

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.

Summary

"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.

Note

First published 2002 by Dartmouth Publishing Company and Ashgate Publishing.

Location

www

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Access provided by Berkeley Law Library

Alternate Title

Taylor & Francis Online

Language

English