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Taxing culture : towards a theory of tax collection law / Ann Mumford (Cardiff University, UK).

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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...

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Bibliographic Details
Online Access: Full Text (via Taylor & Francis)
Main Author: Mumford, Ann (Author)
Format: eBook
Language:English
Published: London ; New York : Routledge, 2017.
Series:Socio-legal series.
Subjects:
Tax collection > United States.
Tax collection > Great Britain.
Tax collection > Social aspects.
Tax collection > Psychological aspects.
Tax collection
Great Britain
United States
Table of Contents:
  • Chapter 1 Introduction
  • chapter 2 Ideology and Starting Point
  • chapter 3E.R.A. Seligman
  • chapter 4 Tax Collection and Enforcement in the Modern US
  • chapter 5 Self-assessment and Historical Context
  • chapter 6 Self-assessment and Incomprehensible Tax Laws
  • chapter 7 The Ramsay Principle
  • chapter 8 Systems at Work
  • chapter 9 Self-assessment: Aftermath, and Towards a Theory of Tax Collection Law.

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