Despite being a costumer/fashion nerd, I have no idea what the proper term for that is -- I've not really seen anything like it.
Typically Victorian collars were high anyway -- I feel like those ruffles are somehow attached to the collar (perhaps a separate band that ties under the ivory collar). It is not attached to the shirt itself -- it fits over the sewn-on collar (which was worn "popped"). It looks stiff, possibly boned. I usually see high collars similar to that worn by women (those kind were attached to the blouse, however). I also can't tell if those are ridges or just patterns in the fabric.
That's all I can really tell about it without having some different views. Victorian is about 300 years past my era of "expertise" if you could call it that. Still fun outfits, though not to sew, too many pleats.
Hope that helps. If you have more pictures/specific time period/location that would help a bit.
I found the original, which was much larger. It is almost definitely pleated silk (silk satin, actually, according to the page, likely padded and lined) and is called at "stock," although I couldn't find another similar one (most seem to be used now for horse-riding attire). Looks like it's from Boston, date 1830 -- means I was off on my original guess by...quite a few years. Looking at the full ensemble (the pants especially) I would have been a little closer.