Taxing culture : towards a theory of tax collection law / Ann Mumford.
2002
KF6310 .M86 2002 (Map It)
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Details
Author
Title
Taxing culture : towards a theory of tax collection law / Ann Mumford.
Published
Aldershot, Hants, England ; Burlington, VT, USA : Ashgate/Dartmouth, [2002]
Copyright
©2002
Call Number
KF6310 .M86 2002
ISBN
1840147105
Description
xiii, 317 pages ; 23 cm
System Control No.
(OCoLC)45620943
Note
"Socio-legal studies series"--Jacket.
Bibliography, etc. Note
Includes bibliographical references and index.
Record Appears in
Table of Contents
Acknowledgements
Table of Authorities
1
Introduction
1
2
Ideology and Starting Point
11
3
E.R.A. Seligman
27
4
Tax Collection and Enforcement in the Modern US
37
5
Self-assessment and Historical Context
61
6
Self-assessment and Incomprehensible Tax Laws
109
7
The Ramsay Principle
143
8
Systems at Work
185
9
Self-assessment: Aftermath, and Towards a Theory of Tax Collection Law
253
Bibliography
263
Index
311