The introduction of self-assessment for income tax collection in
the late 1990s marked a striking moment of cultural convergence
between the UK and the US. This book analyses the socio-political
factors leading to and resulting from this fundamental change in
the relationship between taxpayers and the Inland Revenue, using
perspectives in comparative law and the new outlooks of modern tax
and cultural theory. It will be of interest to those studying
theories of compliance, cultural legal studies, and law and
society.
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