Culture, almost by definition, is hard to appreciate in the abstract. Sooner or later one must get one’s hands dirty and do a certain amount of field work: the “thick description” that many speak of, but fewer have the opportunity to do. In the tax world, this consists less of tribal ceremonies and more of visits to tax agencies, law firms, and other outposts of modern tax practice and administration. While all of these places have some things in common – I have yet to see a genuinely cheerful tax office – there are enough differences to be worth a brief tour.