Skip to main content Accessibility help
×
Hostname: page-component-8448b6f56d-sxzjt Total loading time: 0 Render date: 2024-04-23T06:24:40.851Z Has data issue: false hasContentIssue false

1 - Introduction: Comparative Law and Its Relevance to the Tax Field

Published online by Cambridge University Press:  13 March 2020

Michael A. Livingston
Affiliation:
Rutgers University School of Law
Get access

Summary

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? What does culture consist of in the first place: is it primarily a question of attitudes, institutions, or some combination of the two, and which of these is likely to be more important in a legal context? Are countries becoming more similar in their legal and nonlegal cultures – the so-called globalization phenomenon – or is this merely a comforting myth? Is the term “culture” itself of any real value, or is it so prone to generalization and misstatement as to do more harm than good?

Type
Chapter
Information
Tax and Culture
Convergence, Divergence, and the Future of Tax Law
, pp. 1 - 14
Publisher: Cambridge University Press
Print publication year: 2020

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

Save book to Kindle

To save this book to your Kindle, first ensure coreplatform@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

Available formats
×

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

Available formats
×