Comparative Income Taxation: A Structural Analysis - Tapa dura

The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. A reader interested in how other developed countries resolve such structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere.