chapter  2
15 Pages

Ideology and Starting Point

The development of 'critical tax theory' is actually an important development in the way people write about tax law, and in the way this field is perceived, during the last decade of the twentieth century. Usually, 'critical tax theory' refers to feminist writers, but using 'feminist tax theory' as a label would imply that its critics are not feminists. This book draws attention to the contribution of one individual who symbolizes and informs the development of the subject, and whose contribution may be thought critical. It articulates a means of thinking about a culture of tax collection, with a comparative UK/US focus, Seligman's text is an important start. The injection of 'Bealism' into the UK occurred via Cambridge, where Beale taught during the early 1920s. Given that the US eventually adopted self-assessment as its primary method of tax collection, it is clear that Seligman's advice on this issue was not heeded.