The One Percent Solution: Corporate Tax Returns Should Be Public (And How to Get There)
Reuven S. Avi-Yonah
University of Michigan Law School
University of Michigan at Ann Arbor - University of Michigan Law School
February 3, 2014
U of Michigan Public Law Research Paper No. 379
This paper argues that the tax returns of publicly traded US corporations should be made public and offers a way in which this can be achieved without legislation.
Number of Pages in PDF File: 7
Keywords: corporate tax, tax returns, publication
JEL Classification: H26
Date posted: February 3, 2014 ; Last revised: February 6, 2014
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