Portrait of a Transplant Artist

Kim Brooks

Portrait of a Transplant Artist

Research output: Contribution to journal › Article › peer-review

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.

Original language	Canadian English
Journal	Articles, Book Chapters, & Popular Press
Publication status	Published - Jan. 1 2020

Keywords

Comparative Tax
Tax Policy
Tax Experts
Victor Thuronyi
Tax Norm Migration

Disciplines

Law
Legal Writing and Research
Legislation
Tax Law

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

Portrait of a Transplant ArtistFinal published version, 170 KBLicence: Unspecified

Cite this

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title = "Portrait of a Transplant Artist",

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{\textquoteright}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.",

keywords = "Comparative Tax, Tax Policy, Tax Experts, Victor Thuronyi, Tax Norm Migration",

author = "Kim Brooks",

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Y1 - 2020/1/1

N2 - 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.

AB - 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.

KW - Comparative Tax

KW - Tax Policy

KW - Tax Experts

KW - Victor Thuronyi

KW - Tax Norm Migration

UR - https://digitalcommons.schulichlaw.dal.ca/scholarly_works/1026

M3 - Article

JO - Articles, Book Chapters, & Popular Press

JF - Articles, Book Chapters, & Popular Press

ER -

Portrait of a Transplant Artist

Abstract

Keywords

Disciplines

UN SDGs

Access to Document

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