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.

Sartori, N., Avi Yonah, R., Marian, O. (2011). Global Perspectives on Income Taxation Law. Oxford University Press [10.1093/acprof:oso/9780195321357.001.0001].

Global Perspectives on Income Taxation Law

SARTORI, NICOLA;
2011

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.
Monografia o trattato scientifico - Monografia di Ricerca - Prima edizione
comparative tax law; income taxation; tax deductions; taxpaying units; tax avoidance; corporate taxation; international taxation
English
2011
978-019532135-7
Oxford University Press
202
Sartori, N., Avi Yonah, R., Marian, O. (2011). Global Perspectives on Income Taxation Law. Oxford University Press [10.1093/acprof:oso/9780195321357.001.0001].
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/100574
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