Taxing culture : towards a theory of tax collection law
著者
書誌事項
Taxing culture : towards a theory of tax collection law
Ashgate : Dartmouth, c2002
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Socio-legal studies series
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注記
"Socio-legal studies series" -- jacket
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
- 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.
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