A Constitutional Moment in Cross-Border Taxation

Journal on Financing for Development, Vol. 1, No. 3, (2021)

Brooklyn Law School, Legal Studies Paper No. 680

16 Pages Posted: 9 Aug 2021

Date Written: August 6, 2021

Abstract

To show why the taxation of cross-border transactions has remained largely unaltered across a century of upheaval, this article reveals a steady hand in control. To explain how those complex rules have changed—and could change in more profound ways—it does the same. Demonstrating how cross-border taxation has been shaped by the preferences and the intellectual habits of the United States, it highlights an unexpected opportunity for marginalized states to seize control of its future.

Keywords: Tax havens, systemic racism, international tax, minimum tax, settler colonialism, gender

Suggested Citation

Dean, Steven, A Constitutional Moment in Cross-Border Taxation (August 6, 2021). Journal on Financing for Development, Vol. 1, No. 3, (2021), Brooklyn Law School, Legal Studies Paper No. 680, Available at SSRN: https://ssrn.com/abstract=3900564

Steven Dean (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
66
Abstract Views
311
rank
433,610
PlumX Metrics