Law Commons^™

International Tax Evasion: Spawned In The United States And Nurtured By Secrecy Havens, Allaire U. Karzon

Vanderbilt Journal of Transnational Law

The United States system of income taxation is predicated upon the voluntary self-assessment and payment of tax. Voluntary compliance, in turn, depends upon the confidence of United States citizens that the taxation system is basically fair, that the tax burden essential to maintain the government is shared by all in proportion to their net income, and that those who cheat are discovered and prosecuted. Circumstances that allow certain taxpayers to escape their proper tax liability successfully tempt others to seek tax evasion devices for themselves, and, more importantly, demoralize the conscientious majority who pay their just share of taxes but …

Books Received, Law Review Staff

Vanderbilt Journal of Transnational Law

Between Peace and War: The Nature of International Crisis By Richard Ned Lebow Baltimore and London: The Johns Hopkins University Press, 1981. Pp. xi, 350.

Anatomy of International Law: A Study of the Role of International Law in the Contemporary World By J.G. Merrils 2d ed. London: Sweet & Maxwell, 1981. Pp. xv, 146.$27.00.

Law and Inflation By Keith S. Rosenn Philadelphia: University of Pennsylvania Press, 1982. Pp. xxxix, 451.

Australian Courts of Law By James Crawford Melbourne: Oxford University Press, 1982. Pp. xv, 297

German Private and Commercial Law: An Introduction By Norbert Horn, Hein Kitz, and Hans G. …