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Addresses the often overlooked connection between cultural issues and tax law by applying insights from the social sciences.
List of contents
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.
About the author
Michael A. Livingston is Professor of Law at Rutgers Law School, Camden. He has been teaching tax and comparative law for thirty years and has published numerous articles on these subjects. His article 'Reinventing Tax Scholarship' was cited as an inspiration by various tax scholars.
Summary
This book applies the insights of anthropology, sociology, and other social sciences to tax law, where they are frequently ignored. This first cultural study of taxation in an international context will be of interest to scholars, students, and practitioners interested in tax systems and policy.
