Tax and Culture: Convergence, Divergence, and the Future of Tax Law

ISBN-13: 9781107136847 / Angielski / Twarda / 2020 / 142 str.

Michael A. Livingston

Opis

Addresses the often overlooked connection between cultural issues and tax law by applying insights from the social sciences.

Recenzje

'The book Tax and Culture: Convergence, Divergence, and the Future of Tax Law, by Michael Livingston, makes an exceptionally valuable contribution to the field of critical tax scholarship, and to tax legal scholarship more broadly.' Ann Mumford, British Tax Review

Spis treści

1. Introduction: comparative law and its relevance to the tax field; 2. Tax anthropology: attitudes, behaviors, and the role of historical contingencies; 3. Tax sociology: the significance of tax institutions; 4. Convergence, divergence, and the persistence of national differences; 5. Case studies I: the tax cultures of selected Western and nonwestern countries; 6. Case studies II: progressivity, tax avoidance, and environmental taxes; 7. Conclusion: the limits of globalization and the continuing importance of culture.