Tax Convergence and Globalization

Avi-Yonah, Reuven S.

doi:10.2139/ssrn.1636299

Abstract

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Tax Convergence and Globalization

Reuven S. Avi-Yonah

University of Michigan Law School

July 8, 2010

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-019
U of Michigan Public Law Working Paper No. 214

Abstract:
This paper addresses three questions: 1. Is there evidence that the tax systems of different countries have converged (i.e., become more similar) in the period 1980-2010? 2. If so, what is the explanation for this convergence? 3. Is convergence a positive or negative development?

Number of Pages in PDF File: 7

Keywords: Tax Convergence, Globalization

JEL Classification: H25

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Date posted: July 8, 2010 ; Last revised: October 10, 2010

Suggested Citation

Avi-Yonah, Reuven S., Tax Convergence and Globalization (July 8, 2010). U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-019; U of Michigan Public Law Working Paper No. 214. Available at SSRN: http://ssrn.com/abstract=1636299 or http://dx.doi.org/10.2139/ssrn.1636299

Contact Information

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)