Taxation as a Global Socio-Legal Phenomenon

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 and contemporary domestic policy decisions. As a result, to incorporate these lessons, tax scholarship should turn to…