Is There Value in Taxing Where Value Is Created? (Allison Christians)

Allison Christians is associate dean for research and the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law. Her research and teaching focus on national and international tax law and policy issues, with emphasis on the relationship between taxation and economic development and on the role of government and non-government institutions and actors in the creation of tax policy norms. Christians is the author of ‘The Big Picture,’ a column for Tax Analysts’ Tax Notes International and regularly comments on developments in international tax law and policy on her blog and on Twitter as @profchristians. She has been awarded the John Durnford Prize in Teaching Excellence and the Principal’s Prize for Excellence in Teaching. She was named among the International Tax Review’s "Global Tax 50" in both 2015 and 2016 for her influence and impact on taxation, and in 2018 was identified by Economia as one of the top 50 most influential sources of finance news and information in social media. Our student quote is by Kris from Livingston, NJ Resources Professor Christians’ bio. Taxing Income Where Value is Created, 22 Fla. Tax Rev. 1 (2019), with Laurens Van Apeldoorn. The pencil question article: Dana Brakman Reiser, Nonprofit Takeovers: Regulating the Market for Mission Control, 2006 BYU L. Rev. 1181 (2006).   The student quote is taken from Randolph E. Paul, The Responsibilities of the Tax Adviser, 63 Harv. L. Rev. 377 (1950).

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