| 000 | 01634nam a2200229Ii 4500 | ||
|---|---|---|---|
| 020 | _a9781107136847 | ||
| 020 | _a9781107136847 | ||
| 020 | _a9781107136847 | ||
| 082 | 0 | 0 | _a343.04 |
| 100 | 1 | _aLivingston, Michael A., | |
| 245 | 1 | 0 |
_aTax and culture : _bconvergence, divergence, and the future of tax law / _cMichael A. Livingston |
| 264 | 1 |
_aCambridge : _bCambridge University Press, _c2020 |
|
| 300 | _a1 online resource (vi, 137 pages) | ||
| 500 | _aTitle from publisher's bibliographic system (viewed on 13 Mar 2020) | ||
| 520 | _aTax 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 | ||
| 650 | 0 | _aTaxation | |
| 650 | 0 | _aTaxation | |
| 650 | 0 | _aFiscal policy | |
| 856 | 4 | 0 | _uhttps://www.cambridge.org/core/product/identifier/9781316480144/type/BOOK |
| 856 | 4 | 0 | _uhttps://go.ohiolink.edu/goto?url=https://www.cambridge.org/core/product/identifier/9781316480144/type/BOOK |
| 942 |
_2lcc _cBK |
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| 999 |
_c13792 _d13792 |
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