Summary

This impressive work is known for its: - comparative analysis of the structural and design issues involved in the mature tax systems of Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom, and the United States- suggested approaches for alternative ways of dealing with corresponding issues in a domestic setting- distinguished authorship, drawing on the talents of experts in each of the national systems considered- refreshingly clear and effective text- coverage of recurring problems of income tax design with respect to individuals, business organizations, and international transactionsFully updated, the Second Edition: - includes several new sections reflecting the dramatic and widespread changes in the basic systems for corporate-shareholder transactions- contains additional information on the institutional background of the European Union- provides more references to electronic sources