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This book applies the insights of anthropology, sociology, and other social sciences to tax law, where they are frequently ignored. This first cultural study of taxation in an international context will be of interest to scholars, students, and practitioners interested in tax systems and policy.
"Based on the First Edition by Mauro Cappelletti, John Henry Merryman, and Joseph M. Perillo."
From 1938 until 1943 - before the German occupation and accompanying Holocaust - Fascist Italy drafted and enforced a comprehensive set of anti-Semitic laws. Notwithstanding later rationalizations, the laws were administered with a high degree of severity and resulted in serious damage to the Italian Jewish community. Written from the perspective of an American legal scholar, this book constitutes the first truly comprehensive survey of the Race Laws in the English language. Based on an exhaustive review of Italian legal, administrative and judicial sources, together with archives of the Italian Jewish community, Professor Michael A. Livingston demonstrates the zeal but also the occasional ambivalence and contradictions with which the Race Laws were applied by the Italian legal order and ordinary citizens. Although frequently depressing, the history of the Race Laws contains numerous examples of personal courage and idealism, providing a useful and timely study of what happens when otherwise decent people are confronted with an evil and unjust legal order.
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