Global Perspectives on Income Taxation Law


In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices.

Author: Reuven S. Avi-Yonah, Nicola Sartori, Omri Marian
ISBN: 9780195321364
Binding: Paperback, 204 Pages
Published Year:
Language: English


Product price
Additional options total:
Order total:



The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.

Additional information

Weight 0.38 kg
Dimensions 23.4 × 15.5 × 1.1 cm