This book applies the insights of anthropology, sociology, and other social sciences to tax law, where they are frequently ignored. This first cultural study of taxation in an international context will be of interest to scholars, students, and practitioners interested in tax systems and policy.
This book applies the insights of anthropology, sociology, and other social sciences to tax law, where they are frequently ignored. This first cultural study of taxation in an international context will be of interest to scholars, students, and practitioners interested in tax systems and policy.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Michael A. Livingston is Professor of Law at Rutgers Law School, Camden. He has been teaching tax and comparative law for thirty years and has published numerous articles on these subjects. His article 'Reinventing Tax Scholarship' was cited as an inspiration by various tax scholars.
Inhaltsangabe
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.
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.
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