MARC状态：审校 文献类型：西文图书 浏览次数：16
- 题名/责任者:
- Tax and culture : convergence, divergence, and the future of tax law / Michael A. Livingston.
- 出版发行项:
- Cambridge, United Kingdom : Cambridge University Press, 2020.
- ISBN:
- 9781107136847
- 载体形态项:
- v, 137 pages ; 24 cm
- 其他载体形态:
- Online version: Livingston, Michael A., 1956- Tax and culture 1. New York : Cambridge University Press, 2020. 9781316480144
- 个人责任者:
- Livingston, Michael A., author.
- 论题主题:
- Taxation-Law and legislation.
- 论题主题:
- Taxation-Social aspects.
- 论题主题:
- Fiscal policy.
- 中图法分类号:
- D912.2
- 书目附注:
- Includes bibliographical references and index.
- 摘要附注:
- "That law both affects and is affected by the surrounding culture is a proposition so obvious as to hardly need mentioning. Yet the precise direction and nature of this relationship is among the most vexing problems in comparative (or any) law. Is law a reflection of the surrounding culture or one of its principal constitutive elements? Do countries have a legal culture, or subculture, that is distinct from their more general cultural tendencies or is this a contradiction in terms?"--
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