Share
Tax and Culture: Convergence, Divergence, and the Future of tax law
Michael A. Livingston (Author)
·
Cambridge University Press
· Hardcover
Tax and Culture: Convergence, Divergence, and the Future of tax law - Michael A. Livingston
Choose the list to add your product or create one New List
✓ Product added successfully to the Wishlist.
Go to My Wishlists
Origin: Spain
(Import costs included in the price)
It will be shipped from our warehouse between
Tuesday, July 16 and
Tuesday, July 23.
You will receive it anywhere in United Kingdom between 1 and 3 business days after shipment.
Synopsis "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 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.
