Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'

Avi-Yonah, Reuven

doi:10.2139/ssrn.1734789

Abstract

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Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'

Reuven S. Avi-Yonah

University of Michigan Law School

December 1, 2010

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-030
U of Michigan Public Law Working Paper No. 226

Abstract:
This paper comments on Alan Auerbach's "A Modern Corporate Tax" (Hamilton Project/CAP, December 2010) and argues that it is not a significant improvement over previous proposals to replace the corporate tax with a cash flow tax.

Number of Pages in PDF File: 8

Keywords: Corporate tax, tax reform

JEL Classification: H25

working papers series

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Date posted: January 7, 2011 ; Last revised: January 14, 2011

Suggested Citation

Avi-Yonah, Reuven S., Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax' (December 1, 2010). U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-030; U of Michigan Public Law Working Paper No. 226. Available at SSRN: http://ssrn.com/abstract=1734789 or http://dx.doi.org/10.2139/ssrn.1734789

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)