Comparative Tax Law Guide

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to: more deeply understand your own tax system and context; learn about another country’s system and context; draw general conclusions about tax law; press for or support tax law change; facilitate tax law harmonization or coordination among jurisdictions; delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy; explain why a country’s tax laws are the way they are; and better appreciate the social, economic, and political realities of other jurisdictions.https://digitalcommons.schulichlaw.dal.ca/oer_texts/1002/thumbnail.jp