To this point we have proceeded topically and (to a lesser extent) geographically, delineating the field of tax and culture and considering its application to various countries and political systems. But cultural differences matter only to the extent that they produce different outcomes with respect to the same or similar issues. This can be studied, in turn, only by choosing one or more specific tax problems and seeing how they are dealt with in different cultural environments. To put the matter more pithily, this is a work of comparative law, and it is time to make some comparisons; or (with apologies to Clifford Geertz) to proceed from thinner to thicker descriptions of the issues at hand.