Comparative Income Taxation: A Structural Analysis 2nd ed

The comparative study of income taxation provides fresh perspectives from which to examine and evaluate a particular national system. Comparative Income Taxation presents a comparative study of different solutions adopted by nine industrialized nations to the common problems of income tax design. In this informative work, a distinguished group of tax experts examines the treatment of important structural issues such as taxation of fringe benefits, child care deductions, taxation of disputed income, and the classification of business entities in their national systems.

The study covers Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom, and the United States. Comparative Income Taxation comprises several parts:-

• Part One presents individual country descriptions outlining how each system developed its own set of approaches and principles;
• Part Two deals with basic income taxation,
• Part Three covers taxation of business organisations,
• Part Four addresses international taxation, and
• Part Five concludes the study with a detailed bibliography.

Within each part, the subparts and sections outline various structural issues or problems which have arisen in the area under consideration. The author describes the countries-- responses to the problems with a view toward identifying common patterns or approaches and highlighting unique or interesting solutions. This innovative work provides a comprehensive introduction to foreign approaches to income taxation for academics, practitioners, and policymakers.