332 Pages
by
Routledge
332 Pages
by
Routledge
332 Pages
by
Routledge
Also available as eBook on:
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... Read more
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.
Biography
Ann Mumford
'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
