Taxing Culture constructs the foundations for a social and scientific study of tax collection law. Comparing UK and American systems, it addresses issues such as the introduction of self-assessment in the UK, the move towards simplicity in legislation in both countries and the interaction of feminist legal theory with tax collection structures. 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.
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