This essay makes a proposal that may not be controversial among those with a particular interest in international law, but may be less accepted among those primarily interested in tax law: that international social and institutional structures shape, and are shaped by, historical and contemporary domestic policy decisions.
Christians, Allison; Dean, Steven; Ring, Diane; and Rosenzweig, Adam H.
"Taxation As A Global Socio-Legal Phenomenon,"
ILSA Journal of International & Comparative Law: Vol. 14
, Article 1.
Available at: http://nsuworks.nova.edu/ilsajournal/vol14/iss2/1