Comparative Income Taxation, highly acclaimed through four editions and currently in its fifth edition, has been thoroughly updated to reflect the latest changes and trends. This outstanding book thoroughly analyzes the structural and design differences between countries with complex national income tax systems, the understanding of which is crucial in the globalized economy. Leaders from 11 of the world’s largest national taxation systems—Australia, Canada, China, France, Germany, India, Japan, The Netherlands, Sweden, the UK, and the US— each contribute their particular expertise to a study major structural issues in income tax design.
