Document Type
Article
Publication Date
Spring 2008
ISSN
1082-944X
Publisher
International Law Students Association
Language
en-US
Abstract
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 fields such as international relations, organizational theory, and political philosophy to provide a broader framework for understanding the rapid changes that are taking place in tax policy and politics in the United States and around the world.
Recommended Citation
Allison Christians, Steven Dean, Diane Ring & Adam H. Rosenzweig,
Taxation as a Global Socio-Legal Phenomenon
,
in
14
ILSA Journal of International and Comparative Law
303
(2008).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/3402
