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Taxation as a Global Socio-Legal Phenomenon

Christians, Allison; Dean, Steven; Ring, Diane M.; … - 2010

of the increasingly complex relationship between states, markets, and people in a globalized world …

Persistent link: https://www.econbiz.de/10014220649

Human Rights at the Borders of Tax Sovereignty

Christians, Allison - 2017

Tax scholarship typically presumes the state’s power to tax and therefore rarely concerns itself with analyzing which relationships between a government and a potential taxpayer normatively justify taxation, and which do not. This paper presents the case for undertaking such an analysis as a...

Persistent link: https://www.econbiz.de/10014122675

The Case for a Sustainable Excess Profits Tax

Christians, Allison; Diniz Magalhaes, Tarcisio - 2021

Taxes designed to counter unsustainable behaviours that lead to environmental destruction are usually styled as surtaxes on purchase prices. It makes more sense to locate the source of the profits derived from such behaviours and tax them in order to internalize the environmental costs that are...

Persistent link: https://www.econbiz.de/10013236662

It’s Time for Pillar 3 : A Global Excess Profits Tax for COVID-19 and Beyond

Christians, Allison; Diniz Magalhaes, Tarcisio - 2021

The novel coronavirus demands untold amounts of public spending even as it has destroyed untold amounts of economic value, yet the fortunes of some taxpayers will multiply in the process. The authors consider proposals to rebuild revenue coffers using excess profits taxes and argue that, owing...

Persistent link: https://www.econbiz.de/10013217508

Rethinking Tax for the Digital Economy After COVID-19

Diniz Magalhaes, Tarcisio - 2020

Before COVID-19 arrived, policymakers from around the world were busy working on the makings of a new global tax … consensus to reflect structural changes in the world economy as a result of the rise of digitalization. COVID-19 disrupted this … contemporary context for excess profits taxes is fundamentally global today, in a way that excess profit taxation during the world …

Persistent link: https://www.econbiz.de/10012830027

Tax Activists and the Global Movement for Development Through Transparency

Christians, Allison - 2016

Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives … governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have … sparked a global movement, with groups all over the world seeking progress for development in poor countries by demanding …

Persistent link: https://www.econbiz.de/10013008182

A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax : Draft for Consultation

Christians, Allison; Lassourd, Thomas; Mataba, Kudzie; … - 2023

This Guide seeks to provide information helpful to countries making policy decisions with respect to the Pillar Two Global Anti-Base Erosion (GloBE) minimum tax proposal. The GloBE initiative creates a pool of potential tax revenues on in-scope corporate multinationals’ incomes to be collected...

Persistent link: https://www.econbiz.de/10014256078

A multilateral convention for tax : from theory to implementation

Rocha, Sergio André (ed.); Christians, Allison (ed.) - 2022

Persistent link: https://www.econbiz.de/10012887157

How Nations Share

Christians, Allison - 2011

Every nation has an interest in sharing the gains they help create by participating in globalization. If governments fail to claim an adequate share of these gains, they will be forced to look ever more intensely to personal taxes on their own already-burdened citizens. Yet because of the...

Persistent link: https://www.econbiz.de/10014183180

Case Study Research and International Tax Theory

Christians, Allison - 2010

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...

Persistent link: https://www.econbiz.de/10014195914