Comparative Tax Law

Summary: Although the details of tax law are literally endless, differing not only from jurisdiction to jurisdiction but from day to day, shared structures and currents exist across tax systems that can be learned and understood with relative ease. This book focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer should have about compara...tive tax law in our times.Focusing on the key differences in tax systems, Thuronyi's Comparative Tax Law pulls together valuable material which at present is scattered over a disparate literature, much of which is not available in English. The book will be particularly welcomed by the numerous tax law specialists and sub-specialists who need to deal with details in other tax specialties, or research a comparative tax problem. The author's clear identification of the underlying currents and fundamental structures that all tax systems have in common, and of where the differences lie, guides the reader to the best resources and provides a solid foundation for understanding the more detailed literature. Pointed questions for research throughout the presentation are of enormous help in this regard, as are numerous footnotes and an extensive bibliography. Comparative Tax Law is the only book of its kind. It will be of great value to academics seeking to establish a real-world basis for research on the development of tax law and its role in society, and to tax lawyers seeking a practical understanding of modes of thought and prevailing opinions in countries other than their own. [read more]