Taxing People

Tsilly Dagan is Professor of Taxation Law at the University of Oxford and a Fellow of Worcester College . Her main fields of research and teaching are tax law and policy (both domestic and international) and the interaction of the state and the market. Her book International Tax Policy: Between Competition and Cooperation (Cambridge University Press) was the winner of the 2017 Frans Vanistendael Award for International Tax Law. Ruth Mason is the Edwin S. Cohen Distinguished Professor of Law and Taxation at the University of Virginia Law School. She is an expert on US and EU state taxation whose work has influenced the Supreme Court and Court of Justice of the European Union.

• 1. Must everybody pay tax somewhere? Wolfgang Schön; 2. Comfortably numb: should the reign of residence over the international tax regime continue in the 21st century? Yariv Brauner; 3. Taxing nomads: reviving citizenship-based taxation for the 21st century Reuven Avi-Yonah; 4. Reconsidering citizenship taxation Tsilly Dagan and Ruth Mason; 5. Exit, voice and electivity: confronting the rise of private money and private taxation Mitchell A. Kane; 6. Fear of a black planet: Africa's decolonisation and the transformation of the international tax regime Steven A. Dean; 7. Embracing the African union and the African tax administration forum in tax governance Afton Titus; 8. Transformative constitutionalism: the role of citizens in (tax) state-building-the case of Kenya Daisy Ogembo; 9. A Century of labor and taxation Diane M. Ring; 10. The individual, mobility, and the corporate Richard Collier; 11. Time is, time was: evaluating the use of the life-cycle model as a fiscal tool Daniel Shaviro; 12. Living long and living well: tax systems and population ageing Miranda Stewart; Index.