“I love to hear students’ stories—
what led them to law school,
where they think they are headed,
what kinds of aspirations they hold.”
Professor Allison Christians is a tax lawyer who sees the world as a network of economic systems, in which decisions made in one system can have far-reaching consequences. Christians believes that policy trade-offs regarding who should contribute to, and who may benefit from, public goods is becoming an increasingly global concern.
As a tax lawyer at a large New York law firm, Christians was involved with transactions involving private and public companies. She dealt with the taxation of domestic and cross-border mergers and acquisitions, spin-offs, and restructurings. Now, her focus is on helping students understand tax law from both a domestic and international perspective, keeping in mind the need to consider the global economic system.
Christians is particularly interested in how a developed country’s tax policies affect and constrain the tax policy choices available for governments of developing countries. In her research and teaching, she focuses on examining particular tax rules and regimes within the broader global context, in order to assess the impact on those who may fall outside of a system in terms of decision making and participation, but who may be very affected by its consequences.