Report released – How Countries Learn to Tax

Download the report here

How Countries Learn to Tax – Complexity, legal transplants and legal culture. 

In the report:
– methodological considerations around doing comparative law and combining methods of comparative law with methods from other fields such as history, political science, sociology, computer science and accounting research.
-Empirical understanding of how a transplant process actually works and why it takes place, i.e. who the actors are that make a transplant happen.
-Theoretical discussions of key concepts such as the notion of “expertise”, “international standard”, the concept of “transplant” itself and possible alternative metaphors as well as the history of the idea.

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