The Yale Law Journal

Ruth Mason


A Brief Sur-Reply to Professors Graetz and Warren

Ruth Mason & Michael Knoll

Professors Ruth Mason and Michael Knoll defend their interpretation of the tax-discrimination jurisprudence of the Court of Justice of the European Union, arguing that the nature of their project has been misunderstood by Professors Michael Graetz and Alvin Warren. In Mason and Knoll’s view, competi…


What Is Tax Discrimination?

Ruth Mason & Michael S. Knoll

121 Yale L.J. 1014 (2012).

Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties, and other sources, but despite their ubiquity, little agreement exists as to how such provisions should be interpreted. Some commentators have concluded that tax discrimina…