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Taxation as a Global Socio-Legal Phenomenon


Allison Christians


McGill University - Faculty of Law

Steven Dean


Brooklyn Law School

Diane M. Ring


Boston College - Law School

Adam H. Rosenzweig


Washington University in Saint Louis - School of Law

July 15, 2010

ILSA Journal of Int'l and Comp. Law, Vol. 14, p. 3030, 2008
Univ. of Wisconsin Legal Studies Research Paper No. 1057

Abstract:     
This essay makes a proposal that might be controversial among tax scholars even if it is non-controversial to those with a particular interest in international law: that international social and institutional structures shape, and are shaped by, historical and contemporary domestic policy decisions. As a result, tax law scholars must seek a broad framework for understanding the rapid changes that are taking place in tax policy and politics. Our aim in this essay is to further an emergent dialogue between tax law scholars and international law scholars about how law and institutions evolve and interact in a globally integrated system. We do so by offering four lines of inquiry that incorporate the lessons from multiple areas of scholarship, including international relations theory, sovereignty theory, political philosophy, political economy, and behavioral game theory, so as to begin to understand the changing pressures on taxation that are emerging as a result of the increasingly complex relationship between states, markets, and people in a globalized world.

Number of Pages in PDF File: 13

Keywords: taxation, international law, international relations, globalization, law and institutions, global governance

JEL Classification: E63, H2, F02, H87, K33, K34, N40, P45

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Date posted: February 14, 2008 ; Last revised: July 15, 2010

Suggested Citation

Christians, Allison and Dean, Steven and Ring, Diane M. and Rosenzweig, Adam H., Taxation as a Global Socio-Legal Phenomenon (July 15, 2010). ILSA Journal of Int'l and Comp. Law, Vol. 14, p. 3030, 2008; Univ. of Wisconsin Legal Studies Research Paper No. 1057. Available at SSRN: http://ssrn.com/abstract=1088455

Contact Information

Allison Christians (Contact Author)
McGill University - Faculty of Law ( email )
1001 Sherbrooke St. W
Montreal, Quebec H3A 1G5
Canada
Steven Dean
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

Diane M. Ring
Boston College - Law School ( email )
885 Centre Street
Newton, MA 02459-1163
United States
Adam H. Rosenzweig
Washington University in Saint Louis - School of Law ( email )
Campus Box 1120
St. Louis, MO 63130
United States
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