Taxing Culture: Towards a Theory of Tax Collection Law

Author:   Ann Mumford ,  Professor Philip Thomas
Publisher:   Taylor & Francis Ltd
Edition:   New edition
ISBN:  

9781840147100


Pages:   332
Publication Date:   11 January 2002
Format:   Hardback
Availability:   In Print   Availability explained
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Taxing Culture: Towards a Theory of Tax Collection Law


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Overview

This work seeks to provide a cultural context for the laws of tax collection, within a comparative UK/American structure. The comparative focus of the book has been chosen so as to enable its thesis to construct a cultural focus more clearly. Histories of collection, laws, and enforcement, are all considered so as to enable the stories of cultures of tax collection to be told. The author presents three of the inferences that a comparative, critical and cultural consideration of tax collection cultures in the US and the UK has produced. These findings include, first, that study of the usage of exemplary prosecutions for tax evasion in the US provides valuable insight into positions of classes of persons - in other words, that taxpayers selected for exemplary prosecution speak to not merely other taxpayers, but to the socio-economic position of the class from which that person comes. The example of Leona Helmsley is discussed in this context, and with the suggestion that the manner of her prosecution presents feminist issues. Secondly, this book argues that analysis of the culture of tax and its collection must take note of the status of tax legal scholarship, and its historical failure to keep apace with developments in legal theory. Finally, the author suggests that critical cultural studies hold great promise for elucidation of this, presently, heavily criticised area of legal scholarship.

Full Product Details

Author:   Ann Mumford ,  Professor Philip Thomas
Publisher:   Taylor & Francis Ltd
Imprint:   Dartmouth Publishing Co Ltd
Edition:   New edition
Weight:   0.453kg
ISBN:  

9781840147100


ISBN 10:   1840147105
Pages:   332
Publication Date:   11 January 2002
Audience:   College/higher education ,  Professional and scholarly ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

Contents: Introduction; Ideology and Starting point, E.R.A. Seligman; Tax collection and enforcement in the modern US; Self-assessment and historical context; Self-assessment and incomprehensible tax laws; The Ramsay principle; Systems at work; Self-assessment: aftermath, and towards a theory of tax collection law; Bibliography; Index.

Reviews

'Ann Mumford has written a complex and intriguing book that seeks to challenge many of our assumptions on the tax collection and tax revenue process.' The Law and Politics Book Review


'Ann Mumford has written a complex and intriguing book that seeks to challenge many of our assumptions on the tax collection and tax revenue process.' The Law and Politics Book Review


Author Information

Ann Mumford, Cardiff University, UK

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