Comparative Income Taxation, a Structural Analysis

Abstract

This is a comparative study of different solutions adopted by nine industrialized nations to the common problems of income tax design. It looks at how important structural issues such as taxation of fringe benefits, child care deductions, and taxation of disputed income are treated nationally. The text is divided into four parts: individual country descriptions outlining how each system evolved its own set of approaches and principles; basic income taxation; taxation of business organizations; and international taxation. Within each part, the various subparts and sections outline some of the structural issues or problems which have arisen in the area under consideration.

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