The Rise of Cooperative Surplus Taxation

Written By Allison Christians

Confused about what’s happening in international tax? Multiplying taxes making your head spin? It's all just variations on a theme: the rise of cooperative surplus taxation. Check out my new paper with Tarcisio Magalhaes, now available on SSRN.

We will be presenting it at the Loyola Law School Tax Policy Colloquium on September 14; you can join the discussion by registering here. As always, I welcome comments on this work in progress.

Update 14 Sept: PPT now uploaded (below)

Allison Christians
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