Abstract

http://ssrn.com/abstract=1674673
 


 



Historic, Comparative and Evolutionary Analysis of Tax Systems


Allison Christians


McGill University - Faculty of Law

September 9, 2010

SEPARACAO DE PODERES E EFERIVIDADE DO SISTEMA TRIBUTARIO, Misabel Abreu Machado Derzi, ed., Del Rey Pub., Brazil, 2010
Univ. of Wisconsin Legal Studies Research Paper No. 1131

Abstract:     
Tax reform is a constant process in most nations as governments continuously revisit their tax regimes in response to economic, social, and political forces. Domestic legislative processes are the most obvious source of change in the tax system in any independent nation, but international events, institutions, and individuals"while comparatively much less studied"are equally important contributors. Political, social, and economic relationships among states, institutions, and individuals significantly impact the types of tax norms that arise internationally and take root nationally. Thus we may better understand how contemporary tax politics take shape by examining national tax reforms in the context of an ongoing global evolution of tax policy norms. This Article explores three instances of national tax reform that demonstrate this global context, and argues that further study is needed in order to understand how individuals, institutions, and events are transforming contemporary tax politics.

Number of Pages in PDF File: 26

Keywords: tax policy, tax norms, norm diffusion, international law, soft law, transnational networks, participation, policymaking, globalization, law and institutions, global governance, expertise

JEL Classification: E63, H2, F02, H87, K33, K34, N40, P45, H11, H21, H87, F50, F53, F59, Z13

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Date posted: September 11, 2010  

Suggested Citation

Christians, Allison, Historic, Comparative and Evolutionary Analysis of Tax Systems (September 9, 2010). SEPARACAO DE PODERES E EFERIVIDADE DO SISTEMA TRIBUTARIO, Misabel Abreu Machado Derzi, ed., Del Rey Pub., Brazil, 2010; Univ. of Wisconsin Legal Studies Research Paper No. 1131. Available at SSRN: http://ssrn.com/abstract=1674673 or http://dx.doi.org/10.2139/ssrn.1674673

Contact Information

Allison Christians (Contact Author)
McGill University - Faculty of Law ( email )
1001 Sherbrooke St. W
Montreal, Quebec H3A 1G5
Canada
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