Publisher's Synopsis
<p> Bringing fresh perspective to understanding income tax design, <b>Comparative Income Taxation: A Structural Analysis</b> examines the income tax systems of nine industrialized countries. Supported by a group of international tax experts, distinguished authors <b>Hugh J. Ault</b> and <b>Brian J. Arnold</b> weave analysis and insight into a cogent exposition of comparative income tax design and policy. </p> <p> <b>With foreign tax systems playing an increasing role in international business transactions, Comparative Income Taxation: A Structural Analysis, presents</b>: </p> <ul> <li> <b>Comparative analysis of the income tax structures of nine industrialized countries</b>—Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom, and the United States </li> <li> <b>An international group of tax law experts</b>, representing authorities on the income tax systems of each of the nine nations </li> <li> <b>Descriptions of how individual systems resolve specific problems with respect to individuals, business organizations, and international transactions</b> </li> <li> <b>Readable, continuous, and cohesive exposition</b>—rather than an anthology of discrete essays </li> <li> <b>Comprehensive topical coverage</b> that includes the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and more </li> </ul> <p> <b>The Third Edition provides:</b> </p> <ul> <li> <b>Updates that reflect the state of the law through 2009</b>, focusing on structural developments </li> <li> <b>Enhanced research utility</b>—with additional legislative and judicial sources in footnoted form </li> <li> <b>Additional statutory and interpretive material</b> in the <i>Sources of Law</i> sections in Part One </li> </ul> <p> The timely <b>Third Edition</b> presents a broad and thoughtful survey of foreign approaches to income taxation that is suitable for law students, policy makers, and practitioners. </p>
