Tax and Culture

Convergence, Divergence, and the Future of Tax Law

Michael A. Livingston

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English

Cambridge University Press
30 June 2022

Comparative law; Taxation & duties law

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.

By: Michael A. Livingston
Imprint: Cambridge University Press
Country of Publication: United Kingdom
Dimensions: Height: 228mm, Width: 151mm, Spine: 9mm
Weight: 220g
ISBN: 9781316502006
ISBN 10: 1316502007
Pages: 143
Publication Date: 30 June 2022
Audience: Professional and scholarly , College/higher education , Undergraduate , Further / Higher Education
Format: Paperback
Publisher's Status: Active

Michael A. Livingston is Professor of Law at Rutgers Law School, Camden. He has been teaching tax and comparative law for thirty years and has published numerous articles on these subjects. His article 'Reinventing Tax Scholarship' was cited as an inspiration by various tax scholars.

Reviews for Tax and Culture: Convergence, Divergence, and the Future of Tax Law

'The book Tax and Culture: Convergence, Divergence, and the Future of Tax Law, by Michael Livingston, makes an exceptionally valuable contribution to the field of critical tax scholarship, and to tax legal scholarship more broadly.' Ann Mumford, British Tax Review