Paul L. Caron
Dean





Friday, April 19, 2013

Ring: Reading to Challenge Your Tax Thinking

JotwellDiane Ring (Boston College), Reading to Challenge Your Tax Thinking (Jotwell) (reviewing Alberto Alemanno (HEC Paris, Law Department), Is There a Role for Cost-Benefit Analysis Beyond the Nation-State?: Lessons from International Regulatory Co-operation, in The Globalization of Cost-Benefit Analysis in Environment Policy (Oxford University Press, 2013)):

When I seek reading suggestions I am especially interested in recommendations for pieces that might not normally cross my desk.  The work I am discussing here ... falls into that category.  The topic – the legal analysis of international regulatory cooperation regarding non-tariff barriers to trade (e.g., labor, environmental, or health and safety regulation) — is distinctly not tax.  But this book chapter, which examines the international convergence in specifying procedures for setting regulatory standards, provided an energizing boost to my own thinking about potential harmonization in the international tax arena through cooperation on a “non-substantive” level.

https://taxprof.typepad.com/taxprof_blog/2013/04/ring-.html

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Comments

I do not wish to sound disrespectful, but in order to challenge our own thinking and intrinsic biases from a lifetime of professional specializing, we should be reading books from truly other disciplines, not merely books from a side discipline. Exposing CPAs to social sciences/development studies, literature, and true critical thinking of history would actually expand knowledge and understanding, making us better at our jobs.

Posted by: Regular Reader of this site | Apr 19, 2013 11:54:32 AM