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Tax Law Commons

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Full-Text Articles in Tax Law

Comparative Tax Law Guide, Kim Brooks Sep 2023

Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

  • more deeply understand your own tax system and context;
  • learn about another country’s system and context;
  • draw general conclusions about tax law;
  • press for or support tax law change;
  • facilitate tax law harmonization or coordination among jurisdictions;
  • delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
  • explain why a country’s tax laws are the way they are; and …


Lotteries As A Voluntary And "Painless" Tax In American Gaming Law And The Prospect Of Creating A Federal Lottery To Reduce The Federal Deficit In The Era Of Billion Dollar Jackpots, Stephen J. Leacock Sep 2016

Lotteries As A Voluntary And "Painless" Tax In American Gaming Law And The Prospect Of Creating A Federal Lottery To Reduce The Federal Deficit In The Era Of Billion Dollar Jackpots, Stephen J. Leacock

Faculty Scholarship

No abstract provided.


Some Reflections On The Past, Present And State-Dependent Future Of Lotteries In American Gaming Law, Stephen J. Leacock Apr 2014

Some Reflections On The Past, Present And State-Dependent Future Of Lotteries In American Gaming Law, Stephen J. Leacock

Faculty Scholarship

No abstract provided.