Global Perspectives on Income Taxation Law

Global Perspectives on Income Taxation Law
Global Perspectives on Income Taxation Law
Avi-Yonah, R
Oxford University Press USA

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.

  • Broad jurisdictional coverage, including non-OECD countries
  • Identifies tax policy alternatives
  • Arranged topically and easy to navigate
  • Focuses on essential, not esoteric, tax concepts
  • Provides theoretical background for the study of comparative tax law

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