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OverviewTax 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. Full Product DetailsAuthor: Michael A. LivingstonPublisher: Cambridge University Press Imprint: Cambridge University Press Dimensions: Width: 15.70cm , Height: 1.20cm , Length: 23.50cm Weight: 0.320kg ISBN: 9781107136847ISBN 10: 1107136849 Pages: 142 Publication Date: 19 March 2020 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: In stock We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of ContentsReviews'The book Tax and Culture: Convergence, Divergence, and the Future of Tax Law, by Michael Livingston, makes an exceptionally valuable contribution to the field of critical tax scholarship, and to tax legal scholarship more broadly.' Ann Mumford, British Tax Review Author InformationMichael 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. Tab Content 6Author Website:Countries AvailableAll regions |