Taxing Culture

Towards a Theory of Tax Collection Law

Nonfiction, Reference & Language, Law, Taxation
Cover of the book Taxing Culture by Ann Mumford, Taylor and Francis
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Author: Ann Mumford ISBN: 9781351895996
Publisher: Taylor and Francis Publication: July 5, 2017
Imprint: Routledge Language: English
Author: Ann Mumford
ISBN: 9781351895996
Publisher: Taylor and Francis
Publication: July 5, 2017
Imprint: Routledge
Language: English

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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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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