Online version of "Tax Law Design and Drafting", edited by Victor Thuronyi, on the International Monetary Fund (IMF) website. The book is published by the IMF and provided in two volumes, published in 1996 and 1998. The site gives access to selected chapters from both volumes, in pdf format. Volume 1 looks at tax laws in developed countries and includes chapters covering the legal framework for taxation, drafting tax legislation, regulation of tax professionals, VAT, excises, tax on buildings and land, taxation of wealth and social security taxation. Volume 2 focuses on income tax legislation covering individual income tax, taxation of income from business and investment, international aspects of income tax, fiscal transparency and income tax incentives for investment.
Tax Law Design and Drafting: volumes 1 and 2
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