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