- Elgar original reference
Edited by Jan M. Smits
Chapter 70: Tax law*
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).
You are not authenticated to view the full text of this chapter or article.
Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.
Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.
Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.