Tax and culture: convergence, divergence, and the future of tax law
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 tha...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge ; New York ; Melbourne ; New Delhi ; Singapore
Cambridge University Press
2020
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| Schlagworte: | |
| Online-Zugang: | BSB01 EUV01 UBG01 URL des Erstveröffentlichers |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (vi, 137 Seiten) |
| ISBN: | 9781108889759 9781316480144 |
| DOI: | 10.1017/9781316480144 |
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Datensatz im Suchindex
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| dewey-ones | 343 - Military, tax, trade & industrial law |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/9781316480144 |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T14:28:16Z |
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| isbn | 9781108889759 9781316480144 |
| language | English |
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| spelling | Livingston, Michael A. 1956- Verfasser (DE-588)1076375855 aut Tax and culture convergence, divergence, and the future of tax law Michael A. Livingston Cambridge ; New York ; Melbourne ; New Delhi ; Singapore Cambridge University Press 2020 1 Online-Ressource (vi, 137 Seiten) txt rdacontent c rdamedia cr rdacarrier 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 Taxation / Law and legislation Taxation / Social aspects Fiscal policy Erscheint auch als Druck-Ausgabe, Hardcover 978-1-10713-684-7 https://doi.org/10.1017/9781316480144 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Livingston, Michael A. 1956- Tax and culture convergence, divergence, and the future of tax law Taxation / Law and legislation Taxation / Social aspects Fiscal policy |
| title | Tax and culture convergence, divergence, and the future of tax law |
| title_auth | Tax and culture convergence, divergence, and the future of tax law |
| title_exact_search | Tax and culture convergence, divergence, and the future of tax law |
| title_exact_search_txtP | Tax and culture convergence, divergence, and the future of tax law |
| title_full | Tax and culture convergence, divergence, and the future of tax law Michael A. Livingston |
| title_fullStr | Tax and culture convergence, divergence, and the future of tax law Michael A. Livingston |
| title_full_unstemmed | Tax and culture convergence, divergence, and the future of tax law Michael A. Livingston |
| title_short | Tax and culture |
| title_sort | tax and culture convergence divergence and the future of tax law |
| title_sub | convergence, divergence, and the future of tax law |
| topic | Taxation / Law and legislation Taxation / Social aspects Fiscal policy |
| topic_facet | Taxation / Law and legislation Taxation / Social aspects Fiscal policy |
| url | https://doi.org/10.1017/9781316480144 |
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