Pt. 1. General description -- Australia -- Canada -- France -- Germany -- Japan -- The Netherlands -- Sweden -- The United Kingdom -- The United States of America -- The European union -- Pt. 2. Basic income taxation -- Subpart A. Global versus schedular design of income tax -- Subpart B. Inclusions in the tax base -- Subpart C. Deductions -- Subpart D. Accounting -- Subpart E. Attribution of income -- Pt. 3. Taxation of business organizations -- Subpart A. Corporate-shareholder taxation -- Subpart B. Partnership taxation -- Pt. 4. International taxation -- Subpart A. Residence taxation -- Subpart B. Source taxation -- Subpart C. Additional international topics -- Pt. 5. Selected bibliography -- Pt. 1. General description -- Pt. 2. Basic income taxation -- Pt. 3. Taxation of business organizations -- Pt. 4. International taxation.

"The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions." "A reader interested in how other developed countries resolve structural issues as the taxation of fringe benefits, the effect of unrealized appreciation at death, the classification of business entities, expatriation to avoid taxes, and so on, can turn to this volume for an initial answer. This book should greatly facilitate comparative analysis in teaching and writing about taxation in the US and elsewhere."--BOOK JACKET.

ACCY328