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.

Taxing Culture: Towards a Theory of Tax Collection Law

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Hardback by Ann Mumford

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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... Read more

    Publisher: Taylor & Francis Ltd
    Publication Date: 11/01/2002
    ISBN13: 9781840147100, 978-1840147100
    ISBN10: 1840147105

    Number of Pages: 332

    Non Fiction , Dictionaries, Reference & Language

    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.

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