Stikeman Chair in Tax Law,
McGill University

 

Areas of Expertise
Corporate Social Responsibility, Economic Development, Global Governance, Human Rights, Intergovernmental Organizations, International Justice, International Law, Political Economy, Sustainable Development, Treaties

Region of Focus
North America, Sub-Saharan Africa

Background
Allison Christians is the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law where she teaches and writes on national, comparative, and international tax law and policy. She focuses especially on the relationship between taxation and economic development; the role of government and non-government institutions and actors in the creation of tax policy norms; and the intersection of taxation and human rights. She has written numerous scholarly articles, essays, and book chapters, as well as editorials, columns, and articles in professional journals, addressing a broad array of topics, and has been named one of the “Global Tax 50” most influential individuals in international taxation. Recent research focuses on evolving international norms of tax cooperation and competition; the relationship between tax and sustainable development; and evolving conceptions of rights in taxation. Professor Christians also engages on topics of tax law and policy via social media with her Tax, Society, and Culture blog and on twitter @profchristians.

Recent Publications

Taxing Income Where Value is Created, 22 Florida Tax Rev. 1 (2019), with Laurens van Apeldoorn.
The OECD Inclusive Framework, 72:4 Bulletin for Int’l Tax. 226 (2018), with Laurens van Apeldoorn.
International Tax Policy in a Disruptive Environment, 72:4 Bulletin for Int’l Tax. 191 (2018), with Wolfgang Schoen and Stephen Shay.
Buying In: Citizenship and Residence by Investment, 62 St. Louis Univ. Law J. 51 (2018).
Tax Justice as Social License: the Fair Tax Mark, in Business, Civil Society and the New Politics of Corporate Tax Justice: Paying a Fair Share? Eccleston & Elgra, eds, Edward Elgar 2018).
Distinguishing Tax Avoidance and Evasion: Why and How, 3 Journal of Tax Admin (2017).

Recent ACUNS Activity

ACUNS 2019 Annual Meeting Panel: Aligning Tax and the Sustainable Development Goals: Why and How (focusing on why international tax rules hamper the financing of the SDGs and what can be done to change this)

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Updated April, 2019