Taxing Culture: Towards a Theory of Tax Collection Law, 1st Edition (Paperback) book cover

Taxing Culture

Towards a Theory of Tax Collection Law, 1st Edition

By Ann Mumford

Routledge

332 pages

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Paperback: 9781138267367
pub: 2017-07-03
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Hardback: 9781840147100
pub: 2002-01-11
$165.00
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pub: 2017-07-05
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Description

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.

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

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.

About the Series

Socio-Legal Studies

Socio-Legal Studies
The Socio-Legal Studies series consists of scholars, principally from the UK, Europe and North America, who contribute critical, analytical texts concerning the operation of Law in Society. Grounded in theory the books will examine practical issues of contemporary importance from a perspective which firmly locates law as a social science.

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Subject Categories

BISAC Subject Codes/Headings:
LAW086000
LAW / Taxation