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This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies.
This work seeks to provide a cultural context for the laws of tax collection, within a comparative UK/American structure. Histories of collection, laws, and enforcement, are all considered so as to enable the stories of cultures of tax collection to be told.
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