Article

Taxation

Beverly I. Moran

in The Oxford Handbook of Legal Studies

Published in print June 2005 | ISBN: 9780199248179
Published online September 2012 | | DOI: http://dx.doi.org/10.1093/oxfordhb/9780199248179.013.0018
Taxation

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This article begins by setting out the six challenges of presenting the last forty years of tax scholarship in the common law world. It then describes the varied approaches to tax scholarship across common law countries. These differences are segregated into four: structure, substance, focus, and by what is missing from each nation's literature. Although each nation surveyed employs many different types of taxes and each tax raises numerous issues, the scholarship as a whole tends to focus on only a few areas. The final section explores what is missing that one would expect to find given the statutes, systems, and histories at work in each country.

Keywords: tax scholarship; common law; legal scholarship

Article.  9116 words. 

Subjects: Law ; Legal System and Practice

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