Block Center Hosts Tax Theorist and Author Tsilly Dagan for International Tax Policy Discussion

10/12/2018

The Dennis J. Block Center for the Study of International Business Law hosted leading tax theorist Tsilly Dagan, Professor of Law at Bar-Ilan University in Israel, for a discussion of her new book, International Tax Policy: Between Competition and Cooperation (Cambridge University Press, 2018), which received the 2018 IBFD Frans Vanistendael Award for worldwide excellence in research on international tax law.

The discussion was moderated by Julian Arato, Associate Professor of Law & Co-Director of the Block Center, and included commentary from Steven Dean, Vice Dean and Professor of Law, and Yehonatan Givati, Visiting Professor of Law and a member of the Faculty of Law at The Hebrew University of Jerusalem.

“Professor Dagan makes the stakes of international tax policy painfully apparent,” said Arato. “By focusing our attention on how the tax treaty regime pressures states to compete for tax paying residents, she illustrates how international tax policy can strangle domestic policy space and commodify national values.”

While many of the challenges of the current international tax system stem from a decentralized competitive structure, Dagan maintains that curtailing competition through centralization is not necessarily the answer. Rather, competition—if properly calibrated—is conducive rather than detrimental to efficiency and global justice.

“Professor Dagan brings clarity and a unique perspective to a complex topic,” said Dean, who specializes in tax law and policy. “She remains at the vanguard of international tax policy, opening the way to long-overdue conversations about global justice. We are delighted to have been able to welcome her to Brooklyn Law School for an engaging and spirited conversation about her award-winning book.”

Read more about the Dennis J. Block Center for the Study of International Business Law here 
Read more about Professor Dagan’s work here