Omri Marian, The Discursive Failure in Comparative Tax Law, 58 Am. J. Comp. L. (forthcoming 2010), (available at SSRN), Carlo Garbarino, An Evolutionary Approach to Comparative Taxation: Theory, Methods and Agenda for Research, 12 Theoretical Inquiries in Law (forthcoming 2010), and Hugh Ault & Brian Arnold, Comparative Taxation, A Structural Analysis, 3d Ed. (available at

Why isn’t there more work on comparative tax law, and why hasn’t a more sophisticated methodology developed to address comparative law tax issues?    A new book and two forthcoming articles deal with these questions.

The book is the third edition of Hugh Ault and Brian Arnold’s Comparative Income Taxation: A Structural Analysis, which appeared earlier this year.   One of the few comprehensive works on the subject—Victor Thuronyi’s 2003 volume also stands out in particular—the new Ault and Arnold reflects several changes, now covering nine (albeit primarily advanced) countries and including an additional section that covers individual, business, and international tax rules in topical as opposed to country-by-country fashion.  While the book remains primarily descriptive in nature, any comparativist will tell you that gathering information is half the battle, and much of what is needed, at least for the major OECD countries, is contained here. Continue reading "Recent Developments in Comparative Tax Theory"

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