Citations (4)



Comparative Income Taxation: A Structural Analysis. 2nd edition

Hugh J. Ault

Boston College Law School

Brian J. Arnold

Goodmans LLP Toronto

Boston College Legal Studies Paper No. 50

This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a Platonic Tax Form to find useful insights in the experience of others.

Number of Pages in PDF File: 3

Keywords: income tax, business organizations, international taxation, mature tax systems

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Date posted: November 15, 2004  

Suggested Citation

Ault, Hugh J. and Arnold, Brian J., Comparative Income Taxation: A Structural Analysis. 2nd edition. COMPARATIVE INCOME TAXATION: A STRUCTURAL ANALYSIS, 2nd ed., Kluwer Law International, 2004. Available at SSRN: http://ssrn.com/abstract=620401

Contact Information

Hugh J. Ault (Contact Author)
Boston College Law School ( email )
885 Centre Street
Newton, MA 02459-1163
United States
Brian J. Arnold
Goodmans LLP Toronto ( email )
250 Yonge Street
Suite 2400, Box 24
Toronto, Ontario M5B 2M6
(416) 597-2015 (Phone)
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