Allison Christians (Wisconsin) presents Case Study Research and International Tax Theory at McGill today as part of its Tax Policy Workshop Series hosted by Kimberly Brooks. Here is the abstract:

International income tax law, just like domestic tax law and law in general, evolves through political, economic, and social contexts that are complex,multifaceted, dynamic, and difficult to study systematically. Yet the underlying theories of international income taxation have been static, and unsatisfactory, since they first emerged in the early 20th century. Over the last ten years, legal scholars have begun to use what they describe as “case studies” in an effort to better understand these contexts and develop theories about how governments can or should impose taxation on international activities. The attributes and function of case studies, while well-studied and documented in other disciplines, has not been explored in tax law scholarship. This Article explores case study research in international tax law scholarship and explores how this type of approach could advance international tax theory by testing established theories and assumptions, revealing information that will help new theories and assumptions to emerge, and creating new spaces for policy development in international tax law.