Tax and culture : (Record no. 13792)
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000 -LEADER | |
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fixed length control field | 01634nam a2200229Ii 4500 |
INTERNATIONAL STANDARD BOOK NUMBER | |
ISBN | 9781107136847 |
INTERNATIONAL STANDARD BOOK NUMBER | |
ISBN | 9781107136847 |
INTERNATIONAL STANDARD BOOK NUMBER | |
ISBN | 9781107136847 |
DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 343.04 |
MAIN ENTRY--AUTHOR NAME | |
Personal name | Livingston, Michael A., |
TITLE STATEMENT | |
Title | Tax and culture : |
Remainder of title | convergence, divergence, and the future of tax law / |
Statement of responsibility, etc | Michael A. Livingston |
Copyright Date | |
Place of publication | Cambridge : |
Name of publisher | Cambridge University Press, |
Year of publication or production | 2020 |
PHYSICAL DESCRIPTION | |
Number of Pages | 1 online resource (vi, 137 pages) |
GENERAL NOTE | |
General note | Title from publisher's bibliographic system (viewed on 13 Mar 2020) |
SUMMARY, ETC. | |
Summary, etc | Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures |
SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical Term | Taxation |
SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical Term | Taxation |
SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical Term | Fiscal policy |
ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | https://www.cambridge.org/core/product/identifier/9781316480144/type/BOOK |
ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | https://go.ohiolink.edu/goto?url=https://www.cambridge.org/core/product/identifier/9781316480144/type/BOOK |
ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | Library of Congress Classification |
Koha item type | Books |
Permanent Location | Current Location | Date acquired | Full call number | Accession Number | Koha item type |
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Gabriel Afolabi Ojo Central Library (Headquarters). | Gabriel Afolabi Ojo Central Library (Headquarters). | 11/04/2024 | k4460.L58 2022 | 0195178 | Books |
Gabriel Afolabi Ojo Central Library (Headquarters). | Gabriel Afolabi Ojo Central Library (Headquarters). | 11/04/2024 | k4460.L58 2022 | 0195179 | Books |