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Book Cover
Book
Author Mumford, Ann.

Title Taxing culture : towards a theory of tax collection law / Ann Mumford
Published Aldershot, Hants, England ; Burlington, VT : Ashgate/Dartmouth, [2002]
©2002

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Location Call no. Vol. Availability
 MELB  KM 335 Mum/Tct  AVAILABLE
Description xiii, 317 pages ; 23 cm
Series Socio-legal studies series
Socio-legal series.
Contents 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
Subject Tax collection -- United States.
Tax collection -- Great Britain.
Tax collection -- Social aspects.
Tax collection -- Psychological aspects.
LC no. 00054348
ISBN 1840147105