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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.
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.
This book discusses the socio-legal tax state and its relationship
to development, inequality and the transnational. 'Fiscal
Sociology' commenced in 1918 when Joseph A. Schumpeter examined the
links between capitalism and taxation, arguing that fiscal
pressures on governments led directly to the development of tax
collection, and the burgeoning growth of capitalist economies. The
identification of taxation as an important component of capitalism
has continued to change the way that theoretical sociologists
conceptualise tax. This book documents the history of this
literature to provide a summary of the topic for scholars seeking a
bridge between taxation law and contextual, historical, and
anthropological analyses of the development of the state, more
generally. Whilst Schumpeter's insights have been celebrated over
the past one hundred years, taxation has slipped from the agenda of
many scholarly disciplines, in relation to analyses of poverty,
globalisation, and equality. Fiscal Sociology at the Centenary
fills this gap. The implications of this literature for taxation
law in the United Kingdom, in particular, are considered.
This book discusses the socio-legal tax state and its relationship
to development, inequality and the transnational. 'Fiscal
Sociology' commenced in 1918 when Joseph A. Schumpeter examined the
links between capitalism and taxation, arguing that fiscal
pressures on governments led directly to the development of tax
collection, and the burgeoning growth of capitalist economies. The
identification of taxation as an important component of capitalism
has continued to change the way that theoretical sociologists
conceptualise tax. This book documents the history of this
literature to provide a summary of the topic for scholars seeking a
bridge between taxation law and contextual, historical, and
anthropological analyses of the development of the state, more
generally. Whilst Schumpeter's insights have been celebrated over
the past one hundred years, taxation has slipped from the agenda of
many scholarly disciplines, in relation to analyses of poverty,
globalisation, and equality. Fiscal Sociology at the Centenary
fills this gap. The implications of this literature for taxation
law in the United Kingdom, in particular, are considered.
Tax policy frequently targets the choices that women face in many
aspects of their lives. Decisions regarding working away from home,
having children, marrying, registering a partnership or cohabiting
with a partner all entail tax consequences. The end of the
twentieth century saw progress in women's legal and social
equality, but many governments began to increase their reliance on
the tax system as a means of influencing the choices that women
make. The juxtaposition of this instrumentalist deployment of tax
with persisting economic inequality for women is the starting point
for this book. Employing a range of theoretical approaches, and
grounding its investigations in sociological theory and cultural
philosophy, it provides the foundation for a comparative,
contextual consideration of the issues that arise at the
intersection of women, tax policy and the law.
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