We began this book with a survey of the comparative tax field and its current limitations. We proceeded to construct a theoretical model of tax culture that included attitudes, institutions, and a not insignificant number of historical and geographic quirks or contingencies that are difficult to fit in any category. Armed with this background, we considered a number of contemporary issues, including the question of convergence in tax policy, the problem of non-Western countries, and (in Chapter 6) three specific policy areas, some of which appeared to be converging and some of which remained culturally bound. In the process, we reached several conclusions but left other questions unanswered, and perhaps even contradicted ourselves a few times along the way.