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This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a Platonic Tax Form to find useful insights in the experience of others.


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7 Sep 2022
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  • Subject
    • Comparative and Foreign Law

    • Taxation

  • Journal title
    • Comparative Income Taxation: A Structured Analysis, 2nd edition

  • Date submitted

    7 September 2022

  • Keywords
  • Additional information
    • Suggested Citation:

      Hugh J. Ault , Brian J. Arnold. "Introduction" in Comparative Income Taxation: A Structured Analysis 2nd ed. The Hague: Kluwer Law International, 2004.