Friday, May 7, 2004
Victor Thuronyi (International Monetary Fund; Adjunct Professor at Georgetown) has posted What Can We Learn from Comparative Tax Law? on SSRN. Here is the abstract:
Noting that most American tax lawyers have spent little time learning about other countries’ tax systems, this special report argues that they would benefit from doing so and sketches out how comparative tax law might be studied. A few examples of insights that can be derived from such study are provided.
