Global Perspectives on Income Taxation Law

"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 International Monetary Fund "Given our international economy, Global Perspectives on Income Taxation Law is an insightful resource for those teaching a basic income tax course or a tax policy seminar. The comparative perspective provides a thought-provoking look at the tax policy choices made by Australia, Brazil, Israel, various European countries, and the United States. The authors reward readers with an excellent synthesis of the basic principles of income tax law while proving their thesis that the comparative study of tax law leads to a deeper understanding of the implications of these tax policy choices." --Tracy A. Kaye Professor of Law, Eric Byrne Research Fellow, Seton Hall University School of Law Chair, Teaching Taxation Committee, Tax Section, American Bar Association