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Global Perspectives on Income Taxation Law
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Global Perspectives on Income Taxation Law

Reuven Avi-Yonah, Nicola Sartori, and Omri Marian

Abstract

This book covers the standard topics regarding income tax, using a comparative perspective. The book considers the US approach as a benchmark and compares it with approaches used in other countries that form an interesting contrast, or a telling similarity. Comparative tax studies serve multiple purposes. Many commentators have suggested comparative taxation as an instrument to advance, inter alia, successful tax reforms, cultural understanding, democratic values, legal harmonization, and a better understanding of domestic tax laws. This book is offering a general approach to comparative tax s ... More

Keywords: income tax, comparative perspective, tax reforms, cultural understanding, democratic values, legal harmonization, domestic tax laws

Bibliographic Information

Print publication date: 2011 Print ISBN-13: 9780195321357
Published to Oxford Scholarship Online: May 2011 DOI:10.1093/acprof:oso/9780195321357.001.0001

Authors

Affiliations are at time of print publication.

Reuven Avi-Yonah, author
University of Michigan Law School
Author Webpage

Nicola Sartori, author
International University College of Turin, Italy
Author Webpage

Omri Marian, author
Sullivan & Cromwell LLP