Michael A. Livingston

Tax and Culture

Convergence, Divergence, and the Future of Tax Law

• Broschiertes Buch

Produktbeschreibung

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.

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Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 143
• Erscheinungstermin: 30. Juni 2022
• Englisch
• Abmessung: 229mm x 152mm x 8mm
• Gewicht: 216g
• ISBN-13: 9781316502006
• ISBN-10: 1316502007
• Artikelnr.: 64230623

Autorenporträt

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.