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The Resource Tax and culture : convergence, divergence, and the future of tax law

Tax and culture : convergence, divergence, and the future of tax law

Label
Tax and culture : convergence, divergence, and the future of tax law
Title
Tax and culture : convergence, divergence, and the future of tax law
Creator
Subject
Language
eng
Summary
This book considers the question of tax culture from the perspective of anthropology, sociology, political science, and history. The book addresses questions such as: What do we mean when we use the term tax culture? How do the tax cultures of various countries differ? Is tax culture part of the underlying legal or general culture of each individual country or is it independent in nature? What happens when aspects of one country's tax culture are transferred to another country? What is the role of international organizations in the development and diffusion of tax culture? Is culture more influential in some areas of tax law than others, and in some countries than others? How does the rise of non-Western countries like China and India affect the equation above? What are the implications of these questions for the so-called convergence or 'harmonization' of tax systems and the overall globalization process? The author in chapters 2 and 3 provides a definition of tax culture. In chapter 3 the tax systems of the Nordic countries, which have some similarities to those of the English-speaking countries but also many profound differences, are described in detail. Chapter 4 considers the problem of convergence and divergence of tax systems and the role of culture in this process. Chapter 5 considers geographic patterns in tax law and whether it is possible to delineate families of tax law as in other areas. In particular, this chapter considers the "Asian Century" and its impact on the comparative tax field. The rise of China and India, likely to be the two largest economies in the world within the next generation, is considered in particular detail. Chapter 6 considers three case studies: the problem of income tax progressivity, the issue of tax avoidance, and the rise of environmental taxes, and how they reflect the themes above
http://library.link/vocab/creatorName
Livingston, M.A
Geographic coverage
  • Asia
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • fiscal sociology
  • tax system
  • legality principle
  • history of taxation
  • harmonization of tax
  • globalization
  • progressive income tax
  • tax avoidance
  • environmental tax
Label
Tax and culture : convergence, divergence, and the future of tax law
Instantiates
Publication
Extent
vi, 135 p.
Isbn
9781316480144
Label
Tax and culture : convergence, divergence, and the future of tax law
Publication
Extent
vi, 135 p.
Isbn
9781316480144

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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