Allison Christians

Allison Christians, Associate Professor & H. Heward Stikeman Chair in Tax Law, McGill University  

Allison Christians is the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law where she teaches and writes on national, comparative, and international tax law and policy. She focuses especially on the relationship between taxation and economic development; the role of government and non-government institutions and actors in the creation of tax policy norms; and the intersection of taxation and human rights. She has written numerous scholarly articles, essays, and book chapters, as well as editorials, columns, and articles in professional journals, addressing a broad array of topics, and has been named one of the “Global Tax 50” most influential individuals in international taxation. Recent research focuses on the role of activists in reforming disclosure rules for multinational companies; evolving international norms of tax cooperation and competition; the relationship between tax and trade; and evolving conceptions of taxpayer rights. Professor Christians also engages on topics of tax law and policy via social media with her Tax, Society, and Culture blog and on twitter @taxpolblog.

Paper Title: 

"Buying In: Citizenship and Residence by Investment"

Paper Summary: 

This is a comparative analysis of how countries lure investment with tax residence and citizenship and what the overall trends tell us about the nature of sovereignty and the taxpayer concept.