Assaf Likhovski, Is Tax Law Culturally Specific?  Lessons from the History of Income Tax Law in Mandatory Palestine, 11 Theoretical Inquiries in Law 725 (2010).
Jinyan Li, Tax Transplants and Local Culture: A Comparative Study of the Chinese and Canadian GAAR, 11 Theoretical Inquiries in Law 75 (2010).

Michael Livingston

Is tax law universal, or does it vary according to the legal and general culture of the country in question?  What happens when tax norms developed in one context are moved or “transplanted” […]