Tax Sanctions and the Russia-Ukraine Conflict
35 Pages Posted: 3 Mar 2023
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: 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
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