Tax Reform Around the World.

• Author: Sherman, H. Arnold

Tax Reform Around The World

Let me begin with the fact that the book is mistitled. Large segments of the world have been omitted: New Zealand (population approximately three million) is included, while Brazil (population about 130 million) is excluded. The Far East is poorly represented--by Japan only--where one would have expected Indonesia, Malaysia and Singapore to be included. The omission of China and India is also disquieting. It is surprising to see the omission of the Netherlands, and there is not even one African country discussed in this book. So much for the title.

Next, the advertisements. On the rare occasions that I watch television, I have to concede that the purpose of commercial television is not entertainment but marketing. I consequently have to accept and suffer the constant commercial interruptions, but I do not accept advertisements in a book. Page 6, the so-called Foreword, is an advertisement for Ernst & Whinney. Page 99 is an advertisement for the Money Manager's Library. Page 100 is an advertisement for Eurostudy. Page 101 is an advertisement for the International Tax Report, published by Eurostudy. The advertisements include tear-out requests for further information and a "special introductory subscription offer."

When a technical book is riddled with typographical errors, one cannot be sure that the information it contains is accurate. How can we know that tax rates or allowances are correct, when there has obviously been no proofreading before publication? For example, on page 11, deductibility is mispelled; on page 13, remuneration; on page 34, purchases; on 41, acquisition; on page 87, existence; and on page 88, penalties. In addition, someone should explain to the authors (or perhaps to the Editor) the difference between "i.e." and "e.g."

A further example of slopping is the reference on page 58 to "Exhibit I (see p. xxx)" not even taking the trouble to complete the page reference! In view of the generally high quality of other tax material published by Ernst & Whinney International, it is surprising that the firm did not insist on having their own staff proofred this book before it went our under their imprint. No professional firm can afford to let clients and potential clients see sloppy work with the firm's name on the front cover.

On page 42, French tax incentive areas listed include ". . . Aubagne, La Ciotat ... . ." These are not two separate areas, but one. Here is a specific example of misinformation through inadequate proofreading.

The Editor's Note (page 5) and the International Summary, which follows the first advertisement, are clicheridden--to use an appropriate cliche. It may be fashionable now to split infinitives, but I still shudder at ". . . to more thoroughly tax . . .," ". . . to better match . . ." and ". . . to carefully examine . . ." on pages 8 and 9.

My principal complaint of substance is the inclusion of too much basic general tax information. After all, the book is said to be about "tax reform." If the authors had started from the assumption that the reader knows nothing whatever about the foreign tax system and that, therefore, all tax reform has to be put into perspective, a much thicker volume...