Allison Christians

Written by: Allison Christians and Yariv Brauner[*]

PART I.

THE MEANING OF “ENTERPRISE” AND “BUSINESS” IN DOMESTIC NON-TAX LAW

The terms ―business‖ and ―enterprise‖ are very widely used in United States legislation[1] Given the prevalence of the terms – business and enterprise, an exhaustive survey of their use in non-tax legislation in ...

ABSTRACT

This symposium issue explores the limits and possibilities of law and legal institutions in redressing poverty and economic inequality. The following essay approaches the question by considering the ways in which domestic tax policy interacts with internationally-recognized human rights. I suggest that focusing on human rights discourse provides a needed ...

Abstract

Over the last ten years, legal scholars have begun to use what they describe as “case studies” in an effort to develop better theories about how governments can or should impose taxation on international activities. The attributes and function of case studies, while well-studied and documented in other disciplines, has ...

Through decades of tax reform and cross-border collaboration, the world’s wealthiest countries have adopted domestic tax policy norms that meet their mutually beneficial interests. But these norms have introduced rigorous change and increasingly rigid parameters for tax policy in the world’s poorest countries. While much scholarly attention is devoted to ...

1.INTRODUCTION

Tax reform is a constant process in most nations as governments continuously revisit their tax systems in response to economic, social, and political forces. Domestic legislative processes involving national lawmakers may be the most obvious source of change in the tax system in any independent nation, but international events, institutions, ...

Allison Christians [*] Steven A. Dean Diane Ring Adam Rosenzweig

This essay makes a proposal that may not be controversial among those with a particular interest in international law, but may be less accepted among those primarily interested in tax law: that international social and institutional structures shape, and are shaped by, historical ...

Why do countries follow the rules they do for international taxation? Are they legally obligated, obligated by something that is not law but is similarly compelling, or not obligated at all? Discussion in international tax literature is increasingly using terms such as hard law,

customary law, and soft law in ...