ABSTRACT

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.

chapter 1|10 pages

Introduction

chapter 2|15 pages

Ideology and Starting Point

chapter 3|10 pages

E.R.A. Seligman

chapter 5|47 pages

Self-assessment and Historical Context

chapter 7|42 pages

The Ramsay Principle

chapter 8|68 pages

Systems at Work