Prof. Christians on Pillar 3 for the OECD: A Global Excess Profits Tax
The OECD inclusive framework has been working on updates on how to tax an increasingly digitalized economy. The proposed approach uses two pillars, but could there, or should there, be a third?
In the podcast, Professor Allison Christians discussed her proposal for a global excess profits tax as the third pillar in the OECD’s digital economy project.
"I've been busy really trying hard to keep up with the OECD work on the digitalization of the economy and the two pillars. And as you probably know, I've been a frequent critic of what's been going on in that project. But right now it's kind of all hands on deck, and you have to work with the infrastructure that you have, not the one you want.
And so we have two pillars. They do different things, but I've been sort of studying for the last year how they interact, or if they interact. And I think the idea of the third pillar came to me because I was using elements from both of those two pillars, and it just made a lot of sense to make it a stabilizing third pillar. You can't sit on a stool with two legs."
Prof. Christians on Facebook live
Are you interested in pursuing graduate studies in Law? In June 27, 2018, Prof. Allison Christians, Associate Dean (Research), discussed her work on how technological innovations both challenge and empower societies to build an economically, environmentally, and politically sustainable world, and how McGill Law graduate students can learn more. Watch her webcast!
We're on Youtube!
The Stikeman Chair has participated in a number of events that were videotaped. We have created a Youtube channel to share these talks with you. Visit our youtube.com channel to view all the videos, or watch key talks given by Professor Allison Christians on taxation and rights below.
The H. Heward Stikeman Chair in Tax Law, endowed in 2005, was created through the generous support of The Heward Stikeman Fiscal Institute and of friends of Heward Stikeman.
Professor Allison Christians, previously at the University of Wisconsin Law School in Madison, Wisconsin, took up the H. Heward Stikeman Chair in Tax Law in May 2012 as its second incumbent.
Find out more about Allison's research in Focus online (April 2014)
About the Chair
The primary goals of the chair H. Heward Chair in Tax Law are to foster scholarship contributing to fairer and simpler tax rules locally, nationally and globally, and to attract faculty committed to developing a comparative, integrated and dynamic approach to the teaching of the law of taxation.
It was those aspirations that informed the career of H. Heward Stikeman who practiced tax law for over 50 years.
About H. Heward Stikeman
H. Heward Stikeman (1913-1999) was a two-time graduate of McGill, receiving a Bachelor of Arts in 1935 and a Bachelor of Civil Law in 1938. He would go on to become one of the university's most celebrated graduates.
Among his many accomplishments, Stikeman drafted Canada's wartime tax legislation, co-founded the law firm of Stikeman Elliott and authored a series of books and annotations that are still used today. Read " In Honour of H. Heward Stikeman for His Outstanding Contribution to Canadian Taxation", in Canadian Tax Journal, (1999), Vol. 47, No. 3.