Oliveira, Ludmila
Transnational tax law-making in Brazil / Ludmila Oliveira & Tarcisio Magalhaes .-- , 2020
Bibliografía
This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.
POLITICA FISCAL
IMPUESTOS
HISTORIA ECONOMICA
BRASIL
Magalhães, Tarcisio Diniz
Intertax0165-2826volume 48, issues 8-9, August-September 2020, p. 708-718
Transnational tax law-making in Brazil / Ludmila Oliveira & Tarcisio Magalhaes .-- , 2020
Bibliografía
This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.
POLITICA FISCAL
IMPUESTOS
HISTORIA ECONOMICA
BRASIL
Magalhães, Tarcisio Diniz
Intertax0165-2826volume 48, issues 8-9, August-September 2020, p. 708-718