Jinyan Li
Interim Dean and professor of Osgoode Hall Law School, York University.
An earlier version was presented at a seminar at NYU Law School and an International Conference: Comparative Tax Law and Culture, Prato, Italy. This Article has benefited from comments made by many friends and colleagues. The author thanks participants at the NYU seminar and the Prato conference. Special thanks are due to David Rosenbloom, Lee Sheppard, Tsilly Dagan, Rick Krever, Assaf
Likhovski, Yoram Margalioth, Anat Rosenberg, Li Jin, Adam Chodrow, Carlo Garbarino, Kathryn James, Marjorie Kornhauser, Sagit Leviner, Ajay Mehrotra, Michael Livingston and Aya Shalom. The author thanks He Huang and Leo (Xin) Xu for their excellent research assistance. The author also thanks the editors of Theoretical Inquiries in Law for the excellent comments.
The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).
If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.
Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.