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Comparative Income Taxation

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Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold Dec 2009

Comparative Income Taxation: A Structural Analysis, Hugh Ault, Brian Arnold

Hugh J. Ault

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime …


Tax Simplification From A Comparative Point Of View, Hugh Ault Dec 1998

Tax Simplification From A Comparative Point Of View, Hugh Ault

Hugh J. Ault

No abstract provided.


Comparative Income Taxation : A Structural Analysis, Hugh Ault Dec 1996

Comparative Income Taxation : A Structural Analysis, Hugh Ault

Hugh J. Ault

No abstract provided.