Home | Databases | WorldLII | Search | Feedback Edited Legal Collections Data

Thuronyi, Victor --- "Tax law*" [2012] ELECD 1032; in Smits, M. Jan (ed), "Elgar Encyclopedia of Comparative Law, Second Edition" (Edward Elgar Publishing, 2012) 862

Book Title: Elgar Encyclopedia of Comparative Law, Second Edition

Editor(s): Smits, M. Jan

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781849804158

Section: Chapter 70

Section Title: Tax law*

Author(s): Thuronyi, Victor

Number of pages: 11

Abstract/Description:

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).