Is it Time to Coordinate Corporate Tax Rates? A Note on Horst
Reuven S. Avi-Yonah
University of Michigan Law School
February 3, 2014
U of Michigan Public Law Research Paper No. 381
A short note on whether corporate tax rates can be coordinated by the G20 and what the implications are for the traditional choice between CEN and CIN as developed by Horst (1980).
Number of Pages in PDF File: 4
Keywords: international tax, corporate tax
JEL Classification: H26
Date posted: February 3, 2014 ; Last revised: February 6, 2014
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