Tax and Culture
Convergence, Divergence, and the Future of Tax Law
Format:Paperback
Publisher:Cambridge University Press
Published:30th Jun '22
Currently unavailable, and unfortunately no date known when it will be back
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- Hardback£100.00(9781107136847)
Addresses the often overlooked connection between cultural issues and tax law by applying insights from the social sciences.
This book applies the insights of anthropology, sociology, and other social sciences to tax law, where they are frequently ignored. This first cultural study of taxation in an international context will be of interest to scholars, students, and practitioners interested in tax systems and policy.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.
'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
ISBN: 9781316502006
Dimensions: 228mm x 151mm x 9mm
Weight: 220g
143 pages