Portrait of a tax transplant artist Kim Brooks
By: Brooks, Kim
.
Material type: 
ArticlePublisher: 2020Subject(s): POLITICA FISCAL | IMPUESTOS
In:
Intertax volume 48, issues 8-9, August-September 2020, p. 698-707Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/8/9-2 (Browse shelf) | Available | OP 2141/2020/8/9-2 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 2141/2020/8/9-12 The paycheck protection programme | OP 2141/2020/8/9-14 Tax Policy and the COVID-19 Crisis | OP 2141/2020/8/9-15 International Tax in the Time of COVID-19 | OP 2141/2020/8/9-2 Portrait of a tax transplant artist | OP 2141/2020/8/9-3 Transnational tax law-making in Brazil | OP 2141/2020/8/9-4 The study of the BEPS 4 minimum standards as a legal transplant | OP 2141/2020/8/9-5 COVID-19 and beyond |
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.
Click on an image to view it in the image viewer
There are no comments for this item.