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Item Details
Title: TAXING CULTURE
TOWARDS A THEORY OF TAX COLLECTION LAW
By: Ann Mumford, Professor Philip Thomas
Format: Hardback

List price: £145.00
Our price: £130.50
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ISBN 10: 1840147105
ISBN 13: 9781840147100
Availability: Usually dispatched within 1-3 weeks.
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Publisher: TAYLOR & FRANCIS LTD
Pub. date: 11 January, 2002
Series: Socio-Legal Studies
Pages: 332
Description: This work seeks to provide a cultural context for the laws of tax collection, within a comparative UK/American structure. Histories of collection, laws, and enforcement, are all considered so as to enable the stories of cultures of tax collection to be told.
Synopsis: 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.
Publication: UK
Imprint: Dartmouth Publishing Co Ltd
Returns: Returnable
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