Comparative perspectives on tax law and culture

in conjunction with the Cegla Center for Interdisciplinary Research of the Law
University of Tel Aviv

Day 1 - Interdisciplinary approaches to comparative taxation

• New approaches to comparative law and the anthropology of law
• Comparative economic history of taxation
• Comparative study of taxation by political scientists

Day 2 - New approaches to tax law

• Interdisciplinary approaches to tax law
• Critical tax theory
• A survey of the current state of comparative tax law studies

Day 3 - Short presentations of the comparative tax law culture projects of the participants

Participants will present their work, receive feedback from other participants, and spark cooperation between participants who are working on related projects.

Workshop papers and presenters

Wedded to the Joint Return:  The Persistence of the Married Couple in the American Income Tax
Marjorie E. Kornhauser, Sandra Day O'Connor College of Law, Arizona State University

The Business-Personal Distinction: A Comparative Study
Tsilly Dagan, Faculty of Law, University Bar-IIan, Israel

Anglo-American Corporate Taxation:  Tracing the Common Roots of Divergent British and U.S. Approaches
Steven A. Bank, Faculty of Law, UCLA, USA

The Mountains are High and the Emperor is Far Away
Richard Cullen, University of Hong Kong, Hong Kong

The Politics of Tax Law Reform: A Comparative Analysis of the Worldwide Trend Towards adopting Value Added Taxes
Kathryn James, Faculty of Law, Monash University, Australia

Tax Stories Compared
Rick Krever, Department of Business Law and Taxation, Monash University, Australia

Western Tax Norms in China: A Dynamic Cultural Inquiry
Jinyan Li, Osgoode Hall Law School, York University, Canada

Income Taxation in Culturally Diverse Societies
Assaf Likhovski, Faculty of Law, Tel Aviv University, Israel

Tax Ratios, Tax Mixes, and Tax Reforms: Convergence and Persistence
Neil Brooks, Osgoode Hall Law School, York University, Canada

From Mumbai to Shanghai, With a Side Trip to Hong Kong: China, India, and the Future of Progressive Taxation in an Asian-Led World
Michael Livingston, Rutgers School of Law – Camden, USA

Family Relationships and the Income Tax in Comparative Perspective
David G. Duff, Faculty of Law, University of Toronto, Canada

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.

Outline

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:

• in what ways do different tax systems reflect different cultural preferences?
• what role does the culture of a specific country have in shaping tax policy and tax law?
• what happens when a tax norm is transferred from one culture to another?

Institute Director 
Professor Krever