Global Perspectives on Income Taxation Law

di Reuven Avi-Yonah (Autore)

Nicola Sartori (Autore)

Omri Marian (Autore)

Oxford University Press Inc, 2011

In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.

• Autore: Reuven Avi-Yonah, Nicola Sartori, Omri Marian
• Editore: Oxford University Press Inc
• Collana: Global Perspectives Series
• Anno: 2011
• Rilegatura: Paperback / softback
• Pagine: 202 p.
• Dimensioni: 235 x 155 mm
• Peso: 303 gr.
• EAN: 9780195321364

Testo in English