Comparative Income Taxation: A Structural Analysis (Introduction to Law Series)

Name: Comparative Income Taxation: A Structural Analysis (Introduction to Law Series)
Brand: Wolters Kluwer Law and Business
SKU: 9780735551954
Rating: 3.9 (10 reviews)
ISBN: 9780735551954

Comparative Income Taxation: A Structural Analysis (Introduction to Law Series) image

ISBN-10:

0735551952

ISBN-13:

9780735551954

Author(s): Arnold, Brian J.; Ault, Hugh J.

Edition: 2

Released: Aug 05, 2004

Publisher: Wolters Kluwer Law and Business

Format: Paperback, 506 pages

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Description:

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:

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

suggested approaches for alternative ways of dealing with corresponding issues in a domestic setting

distinguished authorship, drawing on the talents of experts in each of the national systems considered

refreshingly clear and effective text

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:

presents some differences in emphasis and organization to keep pace with recent developments

includes several new sections reflecting the dramatic and widespread changes in the basic systems for corporate-shareholder transactions

contains additional information on the institutional background of the European Union

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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