Spillovers and Tax Sovereignty

3 Pages Posted: 21 Sep 2017

Date Written: February 27, 2017


Some countries are undertaking, and others considering, self-examination rules to detect whether proposed tax reforms might have a negative impact on tax policy or economic outcomes in less affluent countries. The impetus for this kind of analysis is a loosely articulated idea that states may have some obligations to each other in the ways they design their tax systems. As the United States looks to possibly significant corporate tax reform, considering the impact on other countries might be low on the list of policy priorities. If so, that indifference holds lessons and warnings for the future of global tax cooperation.

Keywords: taxation, international tax, sovereignty, spillover

JEL Classification: H11, H21, H87, F02, F50, F53, F59, Z13, E63, H2, K33, K34, N40, P45

Suggested Citation

Christians, Allison, Spillovers and Tax Sovereignty (February 27, 2017). Tax Notes International, Vol. 85, 2017, Available at SSRN: https://ssrn.com/abstract=3038164

Allison Christians (Contact Author)

McGill University - Faculty of Law ( email )

3644 Rue Peel
Montréal, Quebec

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