Tax and Culture

Convergence, Divergence, and the Future of Tax Law

AvMichael A. Livingston

Häftad, Engelska, 2022

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2022-06-30
Mått:151 x 228 x 9 mm
Vikt:220 g
Format:Häftad
Språk:Engelska
Antal sidor:144
Förlag:Cambridge University Press
ISBN:9781316502006

Utforska kategorier

Finansiering inom Ekonomi och Ledarskap

Mer om författaren

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.

Recensioner i media

'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

Innehållsförteckning

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.