How Countries Learn to Tax: Complexity, legal transplants and legal culture

This report summarizes the workshop organized by GLOBTAXGOV in cooperation with Lorentzcenter, the Netherlands Institute of Advanced Studies and with additional funding by the Leiden University fund. In the workshop focused on studying the feasibility of global tax governance in international tax law making, taking into account the differences in tax systems and tax cultures and the different problems of developing and developed countries. Furthermore, the aim was to set a reference and evaluation framework for legal transplants in taxation and more specifically to the use of the theory of legal transplants and legal and tax culture to understand global tax governance.