Global Perspectives on Income Taxation Law

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 studies that goes beyond the view of comparative taxation as an autonomous field of legal studies.