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  • Allison Christians

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The Meaning of Enterprise, Business, and Business Profits Under Tax Treaties and Domestic Tax Law (forthcoming, 2011)

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...

Fair Taxation as a Basic Human Right

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...

Case Study Research and International Tax Theory

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...

Global Trends and Constraints on Tax Policy in the Least Developed Countries

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...

Historic, Comparative and Evolutionary Analysis of Tax Systems

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....

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...

Hard Law & Soft Law in International Taxation

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...
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