The purpose of this chapter is to address a set of seminal questions that are currently asked about conducting serious academic research in comparative tax law, and to show different research strategies which are inspired by underlying competing theoretical “conjectures” (the critical, cosmopolitan, and evolutionary conjecture). The chapter initially discusses the descriptive dimension of comparative tax research with particular attention to the dynamic change of tax systems, and then develops the analysis of the normative dimension of comparative tax research, a dimension in which scholars, experts or policy makers recommend, advocate, or otherwise require that a certain change of existing domestic or transnational law be made on the basis of comparative analysis. The chapter goes on to describe a portfolio of arguments (the purpose-based, impact-based arguments, policy-based common-origin argument) that are used in comparative reasoning to advocate legal change. In the final part the chapter describes the legalanthropological, functional, common core, and tax transplants strategies that can be used in comparative tax research, advances a scorecard to evaluate these different research strategies, and concludes by showing potential research patterns to identify which of them is most promising scientifically

Research strategies in comparative taxation

Garbarino, Carlo
2020

Abstract

The purpose of this chapter is to address a set of seminal questions that are currently asked about conducting serious academic research in comparative tax law, and to show different research strategies which are inspired by underlying competing theoretical “conjectures” (the critical, cosmopolitan, and evolutionary conjecture). The chapter initially discusses the descriptive dimension of comparative tax research with particular attention to the dynamic change of tax systems, and then develops the analysis of the normative dimension of comparative tax research, a dimension in which scholars, experts or policy makers recommend, advocate, or otherwise require that a certain change of existing domestic or transnational law be made on the basis of comparative analysis. The chapter goes on to describe a portfolio of arguments (the purpose-based, impact-based arguments, policy-based common-origin argument) that are used in comparative reasoning to advocate legal change. In the final part the chapter describes the legalanthropological, functional, common core, and tax transplants strategies that can be used in comparative tax research, advances a scorecard to evaluate these different research strategies, and concludes by showing potential research patterns to identify which of them is most promising scientifically
2020
9781788975360
9781788975377
Brauner, Yariv
Research handbook on international taxation
Garbarino, Carlo
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/4034380
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