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Taxation as a Global Socio-Legal Phenomenon

ILSA Journal of Int'l and Comp. Law, Vol. 14, p. 3030, 2008

Univ. of Wisconsin Legal Studies Research Paper No. 1057

13 Pages Posted: 14 Feb 2008 Last revised: 15 Jul 2010

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 St. Louis - School of Law

Date Written: July 15, 2010

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.

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

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

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: https://ssrn.com/abstract=1088455

Allison Christians (Contact Author)

McGill University - Faculty of Law ( email )

3644 Rue Peel
Montréal, Quebec
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 St. Louis - School of Law ( email )

Campus Box 1120
St. Louis, MO 63130
United States

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