Global Perspectives on Income Taxation Law

Global Perspectives on Income Taxation Law

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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.show more

Product details

  • Paperback | 202 pages
  • 154 x 232 x 12mm | 240.4g
  • Oxford University Press Inc
  • New York, United States
  • English
  • 0195321367
  • 9780195321364
  • 834,973

Review quote

"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 "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 Associationshow more

About Reuven S. AVI-Yonah

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program at the University of Michigan Law School. He teaches the basic course on taxation and courses on international taxation, corporate taxation, tax treaties and transnational law. He has published numerous articles on domestic and international tax issues, and is the author of International Tax as International Law: U.S. Tax Law and the International Tax Regime (Cambridge Univ. Press, 2007) and U.S. International Taxation: Cases and Materials (Foundation Press, 2nd ed. 2005, with Brauner & Ring), and co-editor of Comparative Fiscal Federalism: Comparing the U.S. Supreme Court and European Court of Justice Tax Jurisprudence (Kluwer, 2007). Nicola Sartori holds a temporary chair in "International and comparative taxation" at the University of Modena Law School, Italy, and is also in "Comparative law and economics of taxation" at the International University College of Turin, Italy. He holds a degree in Law and Business Administration, summa cum laude, from Bocconi University, Milan, a Ph.D in Tax Law from the University of Milan - Bicocca, and a LL.M. in International Taxation and a S.J.D. from the University of Michigan Law School. Omri Marian practices tax law at the New York Office of Sullivan & Cromwell LLP. He holds a degree in Law and Political Science, magna cum laude, from Tel Aviv University, Tel Aviv, Israel, and an LL.M. in International Taxation and an S.J.D., from the University of Michigan Law School, Ann-Arbor, Michigan.show more

Table of contents

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 ; Conclusionshow more