AULT, H. / ARNOLD, B. / COOPER, G.
Comparative Income Taxation A Structural Analysis Fifth Edition Edited by Hugh J. Ault, Brian J. Arnold & Graeme S. Cooper 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 four previous editions and now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from 11 of the world''s most important national taxation systems--Australia, Canada, China, France, Germany, India, Japan, The Netherlands, Sweden, the United Kingdom and the United States--each contribute their particular expertise to a study of major structural issues of income tax design. Individually authored country descriptions outline the climate and institutional framework in which each of the 11 national taxation systems'' substantive tax rules operate. All the country descriptions are analyzed in accordance with a common format to facilitate comparisons of the ways in which the countries'' tax systems are similar and in which they differ.
