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 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 10 Reduced Inequalities -
SDG 17 Partnerships for the Goals
Keywords
- Comparative Tax
- Tax Policy
- Tax Experts
- Victor Thuronyi
- Tax Norm Migration
Disciplines
- Law
- Legal Writing and Research
- Legislation
- Tax Law
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