Document Type

Article

Publication Date

7-1-2020

Keywords

tax policy, comparative tax, tax experts, tax transplants

Abstract

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.

Comments

“Reprinted from INTERTAX, Volume 48, Issue 8 & 9, 2020, pp. 698 – 707, with permission of Kluwer Law International.”

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