Tax Sanctions and the Russia-Ukraine Conflict
Virginia Public Law and Legal Theory Research Paper No. 2023-21
35 Pages Posted: 3 Mar 2023
Date Written: March 3, 2023
The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty. In this essay, we evaluate the possible role of tax law as another sanctions tool for addressing the Russia-Ukraine conflict and discuss a recent legislative proposal to impose tax sanctions.
Keywords: economic sanctions, tax policy, Ukraine, Russia
Suggested Citation: Suggested Citation
Hayashi, Andrew T. and Deeks, Ashley, Tax Sanctions and the Russia-Ukraine Conflict (March 3, 2023). Virginia Public Law and Legal Theory Research Paper No. 2023-21, Virginia Law and Economics Research Paper No. 2023-07, Available at SSRN: https://ssrn.com/abstract=4377451
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.