Tax and culture : convergence, divergence, and the future of tax law / Michael A. Livingston.

Format:

Book

Author/Creator:

Livingston, Michael A., author.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Taxation--Social aspects.

Fiscal policy.

Physical Description:

1 online resource (vi, 137 pages) : digital, PDF file(s)

Place of Publication:

Cambridge : Cambridge University Press, 2020.

System Details:

text file

PDF

Summary:

Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures.

Notes:

Title from publisher's bibliographic system (viewed on 13 Mar 2020).

Other Format:

Print version:

ISBN:

9781316480144

Access Restriction:

Restricted for use by site license.