Taxing Culture: Towards a Theory of Tax Collection Law / Edition 1

by Ann Mumford

Overview

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.

Product Details

ISBN-13:	9781840147100
Publisher:	Taylor & Francis
Publication date:	01/11/2002
Series:	Socio-Legal Studies
Pages:	332
Product dimensions:	6.00(w) x 8.62(h) x (d)

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.

Editorial Reviews

'Ann Mumford has written a complex and intriguing book that seeks to challenge many of our assumptions on the tax collection and tax revenue process.' The Law and Politics Book Review

From the Publisher