Ann Mumford - Böcker

Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in women's legal and social equality, but many governments began to increase their reliance on the tax system as a means of influencing the choices that women make. The juxtaposition of this instrumentalist deployment of tax with persisting economic inequality for women is the starting point for this book. Employing a range of theoretical approaches, and grounding its investigations in sociological theory and cultural philosophy, it provides the foundation for a comparative, contextual consideration of the issues that arise at the intersection of women, tax policy and the law.

The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.

The effects of COVID-19 are visited disproportionately on the already disadvantaged.This important text maps out ways in which those already disadvantaged have been affected by legal responses to COVID-19. Contributors tackle issues including virtual trials, adult social care, racism, tax and spending, education and more. They reflect on the implications of COVID-19 and express concerns with policy and practice developments and with the neutral version of the law and the economy which has taken root. Drawing on diverse resources, this text offers an account of the damage caused by legal responses to the pandemic and demonstrates how the future response can be positive and productive.

The effects of COVID-19 are visited disproportionately on the already disadvantaged.This important text maps out ways in which those already disadvantaged have been affected by legal responses to COVID-19. Contributors tackle issues including virtual trials, adult social care, racism, tax and spending, education and more. They reflect on the implications of COVID-19 and express concerns with policy and practice developments and with the neutral version of the law and the economy which has taken root. Drawing on diverse resources, this text offers an account of the damage caused by legal responses to the pandemic and demonstrates how the future response can be positive and productive.

The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.

This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies.