1. Introduction -- 2. Ideology and Starting Point -- 3. E.R.A. Seligman -- 4. Tax Collection and Enforcement in the Modern US -- 5. Self-assessment and Historical Context -- 6. Self-assessment and Incomprehensible Tax Laws -- 7. The Ramsay Principle -- 8. Systems at Work -- 9. Self-assessment: Aftermath, and Towards a Theory of Tax Collection Law
Summary
Proceeding from the premise that organization of the taxation system is fundamental to a government's efforts in its idealistic construction of citizenship and drawing upon recent trends in fiscal legal scholarship, this book constructs the foundations for a social and scientific study of tax collection law. It is comparative between UK and American systems and addresses issues such as the introduction of self-assessment in the UK, the move towards simplicity in legislation in both countries and the interaction of feminist legal theory with tax collection structures
Notes
"Socio-legal studies series."
Bibliography
Includes bibliographical references (pages 263-310) and index