Comparative and Foreign Law Commons^™

Comparative Conflict Resolution Procedures In Taxation: An Analytic Comparative Study, L. Hart Wright, Jean Van Houtte, Pierre Kerlan, Helmut Debatin, James Arthur Johnstone, H. Schuttevaer, Elizabeth G. Brown

Michigan Legal Studies Series

Tax administrators in well developed countries rarely have either occasion or opportunity to compare experiences or exchange opinions regarding procedures and practices utilized in administering complicated tax laws. Moreover, there is little comparative literature on the subject. Even the tax institutes which are internationally oriented usually focus on substantive tax principles, not procedures and practices. Hopefully, therefore, administrators in highly developed countries will find useful this analytic comparison of practices and procedures through which six of their number resolve disputable income tax questions -administratively and judicially.

Concern for tax administrators in well developed countries, however, was not the prime motivation …

Review Of Administrative Acts : A Comparative Study Of The Doctrine Of The Separation Of Powers And Judicial Review In France And The United States, Armin Uhler

Michigan Legal Studies Series

The present study was originally inspired by the widespread interest in the doctrine of the separation of powers stimulated by current discussions of vital problems of administrative law. Frequent reference to this doctrine occurs especially in recent legal literature concerned with the relation between the administrative and judicial departments of government. Particular mention may be made of the attention which has been given the doctrine by the Special Committee on Administrative Law of the American Bar Association. However, the allusions to the doctrine in these discussions to prevalent separation of powers in the organization of government have not always been …