AULT, H. / J. ARNOLD / G. S. COOPER
Comparative Income Taxation presents a comparative analysis of some of the most important structural and design issues which arise in income tax systems. In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this outstanding book, highly acclaimed through three previous editions and now thoroughly updated to encompass the latest changes and trends. This edition addresses the absence of any consideration of the issues from the perspective of developing countries with emerging economies. In this book, leading authorities from eleven of the worlds most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editionsAustralia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United StatesChina and India have now been added to provide the perspective of developing countries.
