Ivan Ozai

Ivan Ozai is a full-time professor at Osgoode Hall Law School at York University, in Toronto, Canada, where he researches and teaches national and international tax law and policy. Before joining academia, Prof. Ozai held several senior government positions, including as a tax court judge and the head of the Advance Tax Rulings Directorate of the Department of Finance of the State of Sao Paulo. Prior to working in the government, he practised tax for more than ten years as a litigator, tax counsel, and chartered professional accountant.

RECENT LAW REVIEW AND PEER-REVIEWED JOURNAL ARTICLES

Designing an Equitable Border Carbon Adjustment Mechanism

Policymakers worldwide have increasingly considered the adoption of a border carbon adjustment mechanism (BCA) to equalize carbon pricing on foreign goods with carbon policies imposed on domestic production. The article offers policy guidelines for designing a BCA that addresses its ultimate purpose of reducing global greenhouse gas emissions while also supporting the development needs of less affluent countries.

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Origin and Differentiation in International Income Allocation

Recent phenomena have rendered origin-based theories limited in scope. This article puts forth the differential approach as a suitable normative basis. It requires an allocation of tax entitlements based on distributive justice considerations, particularly in cases in which origin-based approaches fail to provide satisfactory normative support.

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Inter-nation Equity Revisited

This article introduces a comprehensive normative analysis of inter-nation equity by discussing how the concept should reconcile the two primary goals of international allocation of taxing rights: on the one hand, the concern of states to preserve their tax sovereignty and, on the other, the need to promote some degree of redistribution to address global poverty and inequality.

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