Tax and Culture

Tax and Culture

Convergence, Divergence, and the Future of Tax Law

Livingston, Michael A.

Cambridge University Press

03/2020

142

Dura

Inglês

9781107136847

15 a 20 dias

320

Descrição não disponível.
1. Introduction: comparative law and its relevance to the tax field; 2. Tax anthropology: attitudes, behaviors, and the role of historical contingencies; 3. Tax sociology: the significance of tax institutions; 4. Convergence, divergence, and the persistence of national differences; 5. Case studies I: the tax cultures of selected Western and nonwestern countries; 6. Case studies II: progressivity, tax avoidance, and environmental taxes; 7. Conclusion: the limits of globalization and the continuing importance of culture.
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