comparative tax; tax policy; anti-avoidance; corporate finance
This paper focuses on the contributions of Tim Edgar as a major comparative law scholar. It reviews the major debates and theoretical directions in comparative law scholarship and offers a case study of Edgar’s contributions in the light of the major debates in comparative law. Edgar’s development as a comparatist is traced through three defined phases. His identification of the policy problem to be resolved is highlighted as a major feature of his contribution.
Kim Brooks, "Tim Edgar: The Accidental Comparatist" (2020) 68:1 125