No worthwhile writing project can be completed without the support and encouragement of others. This book is no exception. I, therefore, would like to thank the following individuals: Neil Olivier and Diana Nijenhuijzen of Springer Publishers for their unfailing support and encouragement; Professor Dr. Bea Verschraegen and Professor Dr. Martin Schauer, who chaired the Steering Committee for the impressive 19th World Congress of the International Academy of Comparative Law (IACL) held in Vienna, Austria, in 2014, for their invaluable assistance and patience; the IACL National Reporters for the Taxation and Development topic for their superb work; the officers of the IACL for their fine leadership; and my very talented research assistants, Emily Wheatley and Melissa Seyhun, 2016 graduates of the George Washington University Law School, for outstanding research support. Finally, this volume is dedicated to my parents, Marion J. Brown and the late Kenneth A. Brown, Sr., with much appreciation for their constant love and support.