Research Catalog
Tax and culture : convergence, divergence, and the future of tax law
- Title
- Tax and culture : convergence, divergence, and the future of tax law / Michael A. Livingston.
- Author
- Livingston, Michael A.
- Publication
- Cambridge, United Kingdom ; New York : Cambridge University Press, 2020.
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1 Item
| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
| Text | Use in library | K4460 .L58 2020 | Off-site |
Details
- Description
- vi, 137 pages; 24 cm
- Summary
- "That law both affects and is affected by the surrounding culture is a proposition so obvious as to hardly need mentioning. Yet the precise direction and nature of this relationship is among the most vexing problems in comparative (or any) law. Is law a reflection of the surrounding culture or one of its principal constitutive elements? Do countries have a legal culture, or subculture, that is distinct from their more general cultural tendencies or is this a contradiction in terms?"--
- Subject
- Bibliography (note)
- Includes bibliographical references and index.
- Contents
- Introduction : Comparative law and its relevance to the tax field -- Tax anthropology : attitudes, behaviors, and the role of historical contingencies -- Tax sociology : the significance of tax institutions -- Convergence, divergence, and the persistence of national differences -- Case studies I : The tax cultures of selected western and non-western countries -- Case studies II : Progressivity, tax avoidance, and environmental taxes -- Conclusion : The limits of globalization and the continuing importance of culture.
- ISBN
- 9781107136847
- 1107136849
- 1316480143
- 9781316480144
- 9781316480144 (canceled/invalid)
- LCCN
- 2019043864
- OCLC
- on1121425759
- 1121425759
- SCSB-9662388
- Owning Institutions
- Princeton University Library