Portrait of a Tax Transplant Artist

• Kim Brooks ^[1]
  1. [1] Dalhousie University

     Dalhousie University

     Canadá

     
• Localización: Intertax, ISSN 0165-2826, Vol. 48, Nº. 8-9, 2020, págs. 698-707
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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.