Comparative perspectives on tax law and culture
in conjunction with the Cegla Center for Interdisciplinary Research of the Law
Day 1 - Interdisciplinary approaches to comparative taxation
Day 2 - New approaches to tax law
Day 3 - Short presentations of the comparative tax law culture projects of the participants
Workshop papers and presenters
Wedded to the Joint Return: The Persistence of the Married Couple in the American Income Tax
The Business-Personal Distinction: A Comparative Study
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent British and U.S. Approaches
The Mountains are High and the Emperor is Far Away
The Politics of Tax Law Reform: A Comparative Analysis of the Worldwide Trend Towards adopting Value Added Taxes
Tax Stories Compared
Western Tax Norms in China: A Dynamic Cultural Inquiry
Income Taxation in Culturally Diverse Societies
Tax Ratios, Tax Mixes, and Tax Reforms: Convergence and Persistence
From Mumbai to Shanghai, With a Side Trip to Hong Kong: China, India, and the Future of Progressive Taxation in an Asian-Led World
Family Relationships and the Income Tax in Comparative Perspective
Differences in Economic, Social and Cultural Aspects as Possible Explanations of Differences in the Use (and Success) of Tax Incentives to Attract FDI Yoram Margalioth, Faculty of Law, Tel Aviv University, Israel
This workshop will be followed by a conference in 2009.
The rise of connected and global economy, the immense growth of international business and investment activities, and the widespread movement of people, capital and ideas across national borders, provide ample opportunities for drawing fascinating comparisons between the tax laws and cultures of different societies, looking at the role that ideas, social norms and political forces play in the evolution of tax law.
In our contemporary globalized world, these questions are crucially important for lawyers interested in tax law as well as politicians, policy-makers, tax officials interested in tax policy.
The proposed workshop and conference will jump-start the study of a novel area of tax law, and provide a forum to discuss the following questions: