When you want to show your students how other countries deal with issues of income tax design, this up-to-date and insightful text is your best source. Comparative Income Taxation, Second Edition, studies the different solutions to common problems adopted in nine industrialized nations, stimulates a deeper understanding of the U.S. system, and suggests possible alternatives. 
This impressive work is known for its: 
<li>comparative analysis of the structural and design issues involved in the mature tax systems of Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom, and the United States </li>
<li>suggested approaches for alternative ways of dealing with corresponding issues in a domestic setting </li>
<li>distinguished authorship, drawing on the talents of experts in each of the national systems considered </li>
<li>refreshingly clear and effective text </li>
<li>coverage of recurring problems of income tax design with respect to individuals, business organizations, and international transactions, such as the taxation of fringe benefits, the treatment of unrealized appreciation at death, the classification of business entities, and expatriation to avoid taxes Fully updated to reflect the state of the law through 2003, the Second Edition: 
</li>
<li>presents some differences in emphasis and organization to keep pace with recent developments </li>
<li>includes several new sections reflecting the dramatic and widespread changes in the basic systems for corporate-shareholder transactions </li>
<li>contains additional information on the institutional background of the European Union </li>
<li>provides more references to electronic sources of further information in the bibliography To enrich classroom discussion of domestic problems and to set a foundation for further research and study, be sure to recommend Comparative Income Taxation: A Structural Analysis, Second Edition, to your students.
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Comparative Income Taxation: A Structural Analysis (Introduction to Law Series)

Arnold, Brian J.

Ault, Hugh J.

Specialties

Wolters Kluwer Law and Business

This concise paperback text provides the ideal introduction to the basic principles and rules of the United States international tax system. Brief and accessible, INTRODUCTION TO UNITED STATES INTERNATIONAL TAXATION, Fifth Edition, supplies just enough detail to facilitate understanding without overwhelming students.
The book gained widespread use because of its: 
<li>distinguished authors who draw on their expertise in both taxation and teaching to make their book approachable instead of intimidating </li>
<li>clear and lucid introduction to the application of the U.S. income and wealth transfer tax systems to taxpayers investing or transacting business in the U.S. and other countries </li>
<li>excellent overview of the U.S. income tax system that briefly describes the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and estates, and accounting aspects of the U.S. income tax </li>
<li>helpful inclusion of references to the Internal Revenue Code provisions under discussion and to the Treasury Regulations issued interpreting the statutory rules </li>
<li>coverage of significant administrative announcements of the Internal Revenue Service (Revenue Rulings and Revenue Procedures) as well as important case law </li>
<li>exceptionally clear explanations, which are particularly valuable for instructors who use problems in their courses Revised and refined for its Fifth Edition, the text now: 
</li>
<li>covers in detail the important changes made by the 2004 Jobs Act, the most important international tax legislation since 1986 </li>
<li>contains updated comparative references</li>

Introduction to United States International Taxation (Introduction to Law Series)

Business & Money

McDaniel, Paul R.

Repetti, James R.

Economics

Casebook supplement that covers all the major aspects of federal income taxation of partnership and S corporations. Major cases and original text is included.

Federal Income Taxation of Partnerships and s Corporations (University Casebook Series)

McMahon, Martin J.

U.S.A.: Foundation Pr

The Third Edition explores both the technical and policy issues associated with taxation of passthrough entities and is designed to be useful regardless of the individual instructor's teaching method. It is adaptable for use in either 2-, 3- or 4-credit hour course dealing with corporate taxation at either the J.D. or LL.M. level, while presenting selected in-depth coverage of advanced issues. Arrangement of both the subdivisions within the chapters and detailed Illustrative Material following the principal cases facilitates assignment of selected portions of the material on any particular topic to suit the individual instructor's choice of method and scope of coverage.

Federal Income Taxation of Corporations (University Casebook Series)

Simmons, Daniel L.

Rules & Procedures

Foundation Pr

This is a casebook that covers all the major aspects of federal income taxation.

Federal Income Taxation : Cases and Materials (University Casebook Series)

Simmons, D.

Tax Law

1998 Supplement to Federal Income Taxation of Business Organizations (University Casebook Series)

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 for a single individual to achieve that level of understanding of the nine income taxes compared in this volume. Suppose, however, that an international group of tax law professors, each expert in his own national system, were asked to describe how that system resolved specific problems of income tax design with respect to individuals, business organizations, and international transactions. Suppose further that the leaders of the group wove the resulting answers into a single continuous exposition, which was then reviewed and critiqued by a wider group of tax teachers. The resulting text would provide a convenient an comprehensive introduction to foreign approaches to income taxation for teachers, students, policy-makers and practitioners. That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the development of this fascinating book. Henceforth, a reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.

Comparative Income Taxation: A Structural Analysis

Kluwer Law Intl

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