Chapter 70: Tax law*
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The literature on comparative tax law is substantial, even though it represents only a small portion of the tax law literature. Most of it is descriptive or, even if analytical, has a single-country focus. Such material might not properly be considered as comparative, although it furnishes a good basis for comparative study. Relatively few comparative studies are comprehensive in scope. The comparative tax literature is typically written by tax specialists, rather than scholars of comparative law generally. This might be due to the specialized nature of tax law. It has meant that comparative tax law scholarship has developed somewhat in isolation from comparative law scholarship generally. Relatively few have published on comparative tax law and the comparative dimension tends to be a relatively small part of their professional life. The approach in much of the literature tends as a consequence to be pragmatic, although more recent scholarship has been looking at methodology as well (Avi-Yonah et al., 2011, pp. xv–16).

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Edited by Jan M. Smits
Encyclopedia