Abstract

http://ssrn.com/abstract=1996605
 


 



Chasing Ghosts: On Writing Cultural Histories of Tax Law


Assaf Likhovski


Tel Aviv University - School of Law

April 16, 2010

UC Irvine Law Review, Forthcoming

Abstract:     
This article discusses the use of arguments about “culture” in two debates about the imposition, application and abolition of income tax law: A debate about the transplantation of British income taxation to British-ruled Palestine in the early twentieth century, and a debate about tax privacy in late eighteenth-century and early nineteenth-century Britain. In both cases, “culture,” or some specific aspect of it (notions of privacy) appeared in arguments made by opponents of the tax. However, it is difficult to decide whether the use of cultural arguments in these debates simply reflected some “reality” that existed prior to these debates, whether “culture” was actively constituted in these debates to further the specific interests of the participants, or whether the cultural arguments that appeared in the debates combined reflection and constitution in some determinable way. Using legal debates to learn something about culture, the article concludes, is sometimes problematic. The article therefore suggests an additional approach to the study of law and culture, one which focuses on the rhetorical level, seeking to map the ways in which arguments about “culture” (and related terms referring to the traditional and particular), appeared in tax law debates.

Number of Pages in PDF File: 78

Keywords: tax, tax history, legal history, cultural history, historiography, tax law, comparative law, legal transplants, tax culture, tax morale, tax compliance, privacy

JEL Classification: N00, N13, N15, N45, E62, H24, H26, K34

Accepted Paper Series





Download This Paper

Date posted: February 1, 2012  

Suggested Citation

Likhovski, Assaf, Chasing Ghosts: On Writing Cultural Histories of Tax Law (April 16, 2010). UC Irvine Law Review, Forthcoming. Available at SSRN: http://ssrn.com/abstract=1996605

Contact Information

Assaf Likhovski (Contact Author)
Tel Aviv University - School of Law ( email )
Ramat Aviv
Tel Aviv 69978, IL
Israel
+972-3-6406381 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 571
Downloads: 108
Download Rank: 154,056

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.360 seconds