Comparative Tax Law in Theory and Practice

3 Pages Posted: 9 Dec 2009

See all articles by Guy Inbar

Guy Inbar

affiliation not provided to SSRN

Linneu Albuquerque Mello

affiliation not provided to SSRN

Omri Y. Marian

University of California, Irvine School of Law

Reuven S. Avi-Yonah

University of Michigan Law School

Date Written: December 7, 2009

Abstract

On October 3, 2009, a Conference on Comparative Tax Law in Theory and Practice took place at the University of Michigan Law School, and the proceedings are summarized in this paper. The conference explored the importance of comparative tax law as a venue for new academic scholarship as well as its legal practical applications. The conference was divided into two sessions. The first session discussed the theory of comparative tax law. Garbarino presented his work on methods of comparative taxation and provided an outline of an evolutionary approach to this new field of study. Then, Omri Marian presented his dissertation responding in part to Garbarino and, following this, Nicola Sartori addressed agency tensions and conflicts that may emerge between managers (agents) and shareholders (principals) as a result of aggressive tax planning strategies adopted by publicly held corporations. The second session dealt with the practice of comparative tax law by having two round tables, both hosted by Reuven Avi-Yonah. At the first round table, Hugh Ault, Brian Arnold, and Victor Thuronyi discussed the “Practical Implications of Comparative Tax Law”. At the second round table, Michael Livingston, Assaf Likhovski and William Barker discussed the question: “Can Comparative Tax Law Have Practical Applications‘” Discussions and conclusions from the conference are expected to contribute to an ongoing dialogue on international comparative tax law and produce a better understanding of this field of study.

Keywords: comparative tax law

JEL Classification: H2

Suggested Citation

Inbar, Guy and Mello, Linneu Albuquerque and Marian, Omri Y. and Avi-Yonah, Reuven S., Comparative Tax Law in Theory and Practice (December 7, 2009). Available at SSRN: https://ssrn.com/abstract=1520089 or http://dx.doi.org/10.2139/ssrn.1520089

Guy Inbar

affiliation not provided to SSRN ( email )

Linneu Albuquerque Mello

affiliation not provided to SSRN ( email )

Omri Y. Marian

University of California, Irvine School of Law ( email )

401 E. Peltason Dr.
Ste. 1000
Irvine, CA 92697-1000
United States

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
292
Abstract Views
3,258
rank
127,413
PlumX Metrics