Tsilly Dagan is Professor of Taxation Law at Oxford University and a Fellow of Worcester College.
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Tax Justice in the Era of Mobility and Fragmentation
Globalization and the transformation of tax sovereignty The traditional analysis of tax justice envisions a state that is ruled by a sovereign which is entrusted with exclusive legislative powers concerning tax, seeking (at least ideally) to pursue normatively desirable goals. Zooming out to the global level, however, we realize that the powerful sovereign is only … ContinuedRead the article