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Full-Text Articles in Tax Law
An Intellectual History Of Comparative Tax Law, Kim Brooks
An Intellectual History Of Comparative Tax Law, Kim Brooks
Articles, Book Chapters, & Popular Press
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of method, highlighting the difficulty of identifying the work that might be considered “comparative tax law.” Next, the author conceptualizes and clusters contributions from scholars who have framed the comparative tax law field. The author argues that our national boundedness, combined with the lack of an explicit network of scholars, has masked the rich intellectual history in …
A Hitchhikers' Guide To Comparative Tax Scholarship, Kim Brooks
A Hitchhikers' Guide To Comparative Tax Scholarship, Kim Brooks
Articles, Book Chapters, & Popular Press
Comparative law offers scholars a fascinating lens through which to dis- cover new insights about the world, but only if we take on comparative law projects. Few legal scholars devote a substantial strand of their research to comparative study, and so their work fails to benefit from the active and prolonged debates in comparative law. This Article makes a singular, but hopefully substantial, contribution: it seeks to render more accessible the comparative law scholarship with the aim of facilitating easier access to comparative law insights for tax (and hopefully other) law scholars. Put another way, the Article seeks to engage …