Global Perspectives on Income Taxation La [Paperback]

InGlobal 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.

Introduction
Ch. 1: Some Theoretical Aspects of Comparative Taxation
Ch. 2: Taxable Income
Ch. 3: Deductions
Ch. 4: The Taxpaying Unit
Ch. 5: Tax Accounting
Ch. 6: Taxation of Gains and Losses
Ch. 7: Tax Avoidance
Ch. 8: Selected Business Tax Issues
Ch. 9: Selected International Tax Issues
Conclusion

This book is a welcome addition to the literature on comparative income taxation, providing a policy-based overview of key features of the income tax systems of a goodly number of countries. The book not only describes country differences in tax rules but hazards some explanations as to why we might see such differences. The level of detail is sufficient to capture the key features of the rules, while avoiding undue burden on the reader. It makes accessible material that might otherwise be difficult to find. The analytical approach should stimulate further thinking and research.
--Victor T. Thuronyi
Internatiol³Á