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This book seeks to answer the following question: how did the
doctrine of justification fare one hundred years after Paul's death
(c. AD 165)? This book argues that Paul's view of justification by
faith is present in the second century, a thesis that particularly
challenges T. F. Torrance's long-held notion that the Apostolic
Fathers abandoned this doctrine (The Doctrine of Grace in the
Apostolic Fathers, 1948). In the wake of Torrance's work there has
been a general consensus that the early fathers advocated works
righteousness in opposition to Paul's belief that an individual is
justified before God by faith alone, but second-century writings do
not support this claim. Each author examined-Clement of Rome,
Ignatius of Antioch, Epistle to Diognetus, Odes of Solomon, and
Justin Martyr-contends that faith is the only necessary
prerequisite for justification, even if they do indicate the
importance of virtuous living. This is the first major study on the
doctrine of justification in the second century, thus filling a
large lacuna in scholarship. With the copious amounts of research
being conducted on justification, it is alarming that no work has
been done on how the first interpreters of Paul received one of his
trademark doctrines. It is assumed, wrongly, that the fathers were
either uninterested in the doctrine or that they misunderstood the
Apostle. Neither of these is the case. This book is timely in that
it enters the fray of the justification debate from a neglected
vantage point.
The purpose of this book is to compare different solutions adopted
by nine industrialized countries to common problems of income tax
design. As in other legal domains, comparative study of income
taxation can provide fresh perspectives from which to examine a
particular national system. Increasing economic globalization also
makes understanding foreign tax systems relevant to a growing set
of transnational business transactions. Comparative study is,
however, notoriously difficult. Full understanding of a foreign tax
system may require mastery not only of a foreign language, but also
of foreign business and legal cultures. It would be the work of a
lifetime for a single individual to achieve that level of
understanding of the nine income taxes compared in this volume.
Suppose, however, that an international group of tax law
professors, each expert in his own national system, were asked to
describe how that system resolved specific problems of income tax
design with respect to individuals, business organizations, and
international transactions. Suppose further that the leaders of the
group wove the resulting answers into a single continuous
exposition, which was then reviewed and critiqued by a wider group
of tax teachers. The resulting text would provide a convenient an
comprehensive introduction to foreign approaches to income taxation
for teachers, students, policy-makers and practitioners. That is
the path followed by Hugh Ault and Brian Arnold and their
collaborators in the development of this fascinating book.
Henceforth, a reader interested in how other developed countries
resolve such structural issues as the taxation of fringe benefits,
the effect of unrealized appreciation at death, the classification
of business entities, expatriation to avoid taxes, and so on, can
turn to this volume for an initial answer. This book should greatly
facilitate comparative analysis in teaching and writing about
taxation in the US and elsewhere.
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