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A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
Comparative Law in Eastern and Central Europe
Comparative law is a research methodology which has been increasingly fashionable in recent decades, as comparisons between common law and civil law have dominated the law studies landscape. There are many methods of comparative law in use, including comparison of legal rules, comparison of cases, and comparison of legal theories. Each of these methods has strong proponents and opponents. Dogmatic comparisons of rules are criticized for not giving the whole picture of law in action, but praised for being the first and the only truly legal step in comparative research. Case-based comparisons are praised for enabling us to compare the true understanding of rules by courts, yet the critics of t...
