Taxing Culture: Towards a Theory of Tax Collection Law

1st Edition

Ann Mumford

Routledge
Published July 3, 2017
Reference - 332 Pages
ISBN 9781138267367 - CAT# Y314669
Series: Socio-Legal Studies

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Summary

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.

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