Ordering Information, Volume 1

Ordering Information, Volume 2

Tax Law Design and Drafting
Editor: Victor Thuronyi

©1996 International Monetary Fund

Volume 1: 1996
Volume 2: 1998

Tax Law Design and Drafting Cover

This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. The two volumes cover a wide range of topics, from the legal framework for taxation to VAT, and include such specialized topics as inflation adjustment. The second volume focuses on the income tax.

Note: Individual chapters are available in PDF through the links below. Use the free Adobe Acrobat Reader to view PDF files.

Table of Contents

Volume 1:

Ch. 1.

Tax Legislative Process

Richard K. Gordon & Victor Thuronyi

Ch. 2.

Legal Framework for Taxation

Frans Vanistendael

Ch. 3.

Drafting Tax Legislation

Victor Thuronyi

Ch. 4.

Law of Tax Administration and Procedure

Richard K. Gordon

Ch. 5.

Regulation of Tax Professionals

Victor Thuronyi & Frans Vanistendael

Ch. 6.

Value-Added Tax

David Williams

Ch. 7.

VAT Treatment of Immovable Property

Sijbren Cnossen

Ch. 8.


Ben J.M. Terra

Ch. 9.

Tax on Land and Buildings

Joan M. Youngman

Ch. 10.

Taxation of Wealth

Rebecca S. Rudnick & Richard K. Gordon

Ch. 11.

Social Security Taxation

David Williams

Ch. 12.

Presumptive Taxation

Victor Thuronyi

Ch. 13.

Adjusting Taxes for Inflation

Victor Thuronyi

Volume 2:

Ch. 14

Individual Income Tax
English and Russian text available in PDF

Lee Burns & Rick Krever

Ch. 15

The Pay-as-You-Earn Tax on Wages

Koenraad van der Heeden

Ch. 16

Taxation of Income from Business and Investment

Lee Burns & Rick Krever

Ch. 17

Depreciation, Amortization, and Depletion

Richard K. Gordon

Ch. 18

International Aspects of Income Tax

Richard Vann

Ch. 19

Taxation of Enterprises and Their Owners

Graeme Cooper & Richard K. Gordon

Ch. 20

Taxation of Corporate Reorganizations

Frans Vanistendael

Ch. 21

Fiscal Transparency

Alexander Easson & Victor Thuronyi

Ch. 22

Taxation of Investment Funds

Eric Zolt

Ch. 23

Income Tax Incentives for Investment

David Holland & Richard Vann

Comparative Tax Law Bibliography

Bibliography of Tax Laws