Tax Sanctions and the Russia-Ukraine Conflict

35 Pages Posted: 3 Mar 2023

See all articles by Andrew T. Hayashi

Andrew T. Hayashi

University of Virginia School of Law

Ashley Deeks

University of Virginia School of Law

Date Written: March 3, 2023

Abstract

The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty. In this essay, we evaluate the possible role of tax law as another sanctions tool for addressing the Russia-Ukraine conflict and discuss a recent legislative proposal to impose tax sanctions.

Keywords: economic sanctions, tax policy, Ukraine, Russia

Suggested Citation

Hayashi, Andrew T. and Deeks, Ashley, Tax Sanctions and the Russia-Ukraine Conflict (March 3, 2023). Virginia Public Law and Legal Theory Research Paper No. 2023-21, Virginia Law and Economics Research Paper No. 2023-07, Available at SSRN: https://ssrn.com/abstract=4377451

Andrew T. Hayashi (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

Ashley Deeks

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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