Document Type

Article

Publication Title

Brooklyn Journal of International Law

Abstract

From time to time I have occasion to offer advice in regard to other countries' income tax systems, and therefore to think about income taxation in general, but very practical, terms. For the most part these assignments concern developing countries with so-called emerging economies. I never have sufficient time to understand fully the context in which the tax system must operate in these countries, but I do my best to learn about the problems and issues that others more familiar with the territory have identified, and I attempt to tailor my comments to the circumstances as I come to understand them. Clearly there is no single income tax system that fits the needs of all jurisdictions. The principal supports of the local economy, the country's history with taxation, the question whether the country is, or could eventually become, a capital exporter as well as an importer, its tax and general economic relationships with other countries, all enter into the calculus of what might be appropriate in any given case.

First Page

1525

Volume

26

Publication Date

2001

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