What research topics are currently of particular interest to you?
I am writing a book about the theory and history of international taxation. What is international taxation about? The answers normally given to this basic question are all wrong, I argue. For example, some claim that the aim of international tax rules is to mitigate “double taxation.” Others claim that tax competition and profit shifting are the biggest problems in the field. I show all these are bad answers. Along the way, I show how to better understand the connection between international tax regimes and regimes on international trade and finance, and why international tax has emerged from an obscure topic to an area of genuine policy importance.
What advice would you give to students from the Allard School of Law entering the legal profession?
I practiced law for over 10 years in New York City and Beijing. My advice to our students interested in private practice—transactional or litigation—is to look beyond Vancouver and perhaps even Canada. In the past year I’ve talked to several of our alumni whose careers are flourishing in New York. If you are ambitious, don’t talk yourself out of thinking about NYC, Chicago, etc. too easily. Labor market is tight in the U.S. and employers there are looking for talent (therefore they don’t force you to accept a decision within hours, etc.).
Are there any upcoming events you are a part of that you would like to share?
During most years, I host a tax law and policy speaker series at Allard in connection with our seminar on tax policy (Law 411/566). We invite some of the world’s most prominent tax scholars (in law, economics, and other fields) to present their current research to our students. The talks are open to the public. One remaining instalment this term (on November 17) will be on reforming capital gains taxation in Canada. It is possible that we will expand this series outside the tax policy course (for example, in term 2), but to do so we really would like students to come!
Published October 2023