Reuven S. Avi-Yonah

University of Michigan Law School

Irwin I. Cohn Professor of Law

625 South State Street

Ann Arbor, MI 48109-1215

United States

SCHOLARLY PAPERS

152

DOWNLOADS
Rank 26

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Top 26

in Total Papers Downloads

183,446

CITATIONS
Rank 5,109

SSRN RANKINGS

Top 5,109

in Total Papers Citations

101

Scholarly Papers (152)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 58,771 (12)

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 68 Posted: 28 Dec 2017 Last Revised: 14 Jul 2018
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 36,922 (35)

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48 Posted: 29 Jan 2009 Last Revised: 02 Dec 2013
Reuven S. Avi-Yonah and David M. Uhlmann
University of Michigan Law School and University of Michigan Law School
Downloads 6,789 (835)
Citation 1

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climate change, environmental law, tax law, regulatory enforcement, alternative energy

4.

Double Tax Treaties: An Introduction

Number of pages: 15 Posted: 03 Dec 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 5,976 (1,048)
Citation 2

Abstract:

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tax treaties

5.

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint

U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23 Posted: 15 Dec 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and Reed College - Department of Economics
Downloads 3,103 (3,270)

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Destination-Based Cash-Flow Tax, Destination-Based Corporate Tax, Corporate Tax, Profit Shifting

6.

Globalization, Tax Competition and the Fiscal Crisis of the Welfare State

A revised version of this working paper is in 113 Harvard Law Review, May, 2000.
Number of pages: 98 Posted: 18 Feb 2000
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,714 (4,125)
Citation 36

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7.

International Tax as International Law

U of Michigan Law, Public Law Research Paper No. 41; Michigan Law and Economics Research Paper No. 04-007
Number of pages: 18 Posted: 11 Mar 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,589 (4,441)
Citation 10

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8.

Corporate Social Responsibility and Strategic Tax Behavior

U of Michigan Law & Economics, Olin Working Paper No. 06-008, U of Michigan Public Law Working Paper No. 69
Number of pages: 30 Posted: 14 Nov 2006
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,087 (6,364)
Citation 4

Abstract:

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corporate tax, corporate social responsibility

9.

Tax Competition, Tax Arbitrage, and the International Tax Regime

U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73
Number of pages: 41 Posted: 14 Jan 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,807 (8,184)
Citation 1

Abstract:

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tax competition, tax arbitrage, international tax regime

10.
Downloads 1,768 ( 8,459)

Evaluating BEPS

U of Michigan Public Law Research Paper No. 493
Number of pages: 56 Posted: 16 Jan 2016 Last Revised: 05 Sep 2017
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and University of Michigan Law School
Downloads 1,596 (9,828)

Abstract:

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BEPS, tax competition, tax coordination

Evaluating BEPS

Erasmus Law Review, Vol. 10, No. 1, 2017
Number of pages: 9 Posted: 28 Aug 2017
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and University of Michigan Law School
Downloads 172 (167,895)

Abstract:

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tax avoidance, tax evasion, benefits principle

11.

Just Say No: Corporate Taxation and Corporate Social Responsibility

U of Michigan Public Law Research Paper No. 402, U of Michigan Law & Econ Research Paper No. 14-010
Number of pages: 35 Posted: 10 Apr 2014 Last Revised: 12 Nov 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,767 (8,478)

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Corporate tax, corporate social responsibility, tax shelters, BEPS

12.
Downloads 1,763 ( 8,497)

The Three Goals of Taxation

Number of pages: 25 Posted: 12 Sep 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,763 (8,329)
Citation 4

Abstract:

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Consumption tax, income tax, tax base

The Three Goals of Taxation

Tax Law Review, Vol. 59, No. 4, 2007
Posted: 21 Dec 2007
Reuven S. Avi-Yonah
University of Michigan Law School

Abstract:

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13.

Rethinking Treaty-Shopping: Lessons for the European Union

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-002, U of Michigan Public Law Working Paper No. 182
Number of pages: 32 Posted: 05 Jan 2010 Last Revised: 09 Feb 2010
Christiana HJI Panayi and Reuven S. Avi-Yonah
Queen Mary University of London, School of Law and University of Michigan Law School
Downloads 1,482 (11,287)

Abstract:

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tax treaties, treaty shopping, limitation on benefits

14.

FDI Perspectives: Issues in International Investment

FDI PERSPECTIVES: ISSUES IN INTERNATIONAL INVESTMENT, K. Sauvant, L. Sachs, K. Davies, R. Zandvliet, eds., Vale Columbia Center, 2011
Number of pages: 122 Posted: 23 Jan 2012 Last Revised: 20 Aug 2018
Columbia University - Columbia Center on Sustainable Investment, Columbia University - Columbia Center on Sustainable Investment, Columbia University, Grotius Centre for International Legal Studies, Leiden Law School, Peter G. Peterson Institute for International Economics, Independent, Washington University in St. Louis - Department of Political Science, Duke University, Political Science, University of Michigan Law School, Autonomous University of Madrid, Independent, WU, Vienna University of Economics and BA, Vienna University of Economics and Business Administration, East-West Center, Drylands Research, United Nations, Independent, Berlin School of Economics and Law, University of Hamburg, Law School, University of Melbourne - Law School, Investment Division, OECD, Organization for Economic Co-Operation and Development (OECD) - Investment Division, State of New York (SUNY) at Buffalo, University of Oklahoma, affiliation not provided to SSRN, affiliation not provided to SSRN, Independent, Heenan Blaikie LLP, McGill University - Faculty of Law, USC Gould School of Law, Boston University, University College London, American University - Washington College of Law, Columbia University - Law School, Milbank, Tweed, Hadley & McCloy, Washburn University - School of Law, affiliation not provided to SSRN, York University - Osgoode Hall Law School and Independent
Downloads 1,395 (12,429)

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International investment treaties and arbitration, national investment policies, emerging market investors

15.

The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation

U of Michigan Law & Economics, Olin Working Paper No. 07-017, U of Michigan Public Law Working Paper No. 92
Number of pages: 62 Posted: 27 Sep 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,346 (13,171)
Citation 10

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16.

The Effective Tax Rate of the Largest US and EU Multinationals

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015, U of Michigan Public Law Working Paper No. 255
Number of pages: 17 Posted: 25 Oct 2011 Last Revised: 18 Sep 2012
Reuven S. Avi-Yonah and Yaron Lahav
University of Michigan Law School and Ben-Gurion University of the Negev
Downloads 1,310 (13,739)

Abstract:

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competitiveness, effective tax rates

17.

Tax Treaty Overrides: A Qualified Defense of Us Practice

Number of pages: 20 Posted: 02 Nov 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,261 (14,556)

Abstract:

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tax treaties, treaty overrides

18.

The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective

U of Michigan Law & Economics, Olin Working Paper No. 08-013, U of Michigan Public Law Working Paper No. 115
Number of pages: 18 Posted: 04 Aug 2008 Last Revised: 15 Aug 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,257 (14,636)

Abstract:

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tax competition, OECD

19.

Corporations, Society and the State: A Defense of the Corporate Tax

U of Michigan Law, Public Law Research Paper No. 40; Michigan Law and Economics Research Paper No. 04-006
Number of pages: 47 Posted: 11 Mar 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,248 (14,805)
Citation 5

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20.

Globalization, Law and Development: Introduction and Overview

Michigan Journal of International Law, Vol. 26, 2005
Number of pages: 12 Posted: 13 May 2005
Michael S. Barr and Reuven S. Avi-Yonah
University of Michigan Law School and University of Michigan Law School
Downloads 1,122 (17,411)

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Banking, Financial Institutions, Regulation, Law & Economics, Development, Economics

21.

The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility

Delaware Journal of Corporate Law, Vol. 30, No. 3, pp. 767-818, 2005, Michigan Law and Economics Research Paper No. 05-003
Number of pages: 53 Posted: 25 Feb 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,062 (18,919)
Citation 7

Abstract:

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Delaware, Journal, Corporate, Law, social responsibility, cyclical transformations, theories of corporation

22.

The New United States Model Income Tax Convention

IBFD Bulletin for International Taxation, Vol. 61, p. 224, 2007, U of Michigan Law & Economics, Olin Working Paper No. 07-024, U of Michigan Public Law Working Paper No. 101
Number of pages: 42 Posted: 22 Jun 2007 Last Revised: 11 Feb 2008
Reuven S. Avi-Yonah and Martin B. Tittle
University of Michigan Law School and Law Office of Martin B. Tittle
Downloads 1,030 (19,763)

Abstract:

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model tax treaty

23.

Formulary Apportionment: Myths and Prospects - Promoting Better International Tax Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-029, U of Michigan Public Law Working Paper No. 221
Number of pages: 30 Posted: 16 Oct 2010 Last Revised: 14 Apr 2015
Reuven S. Avi-Yonah and Ilan Benshalom
University of Michigan Law School and Hebrew University of Jerusalem - Faculty of Law
Downloads 1,020 (20,136)

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Transfer Pricing, Arm's Length Standard, Formulary Apportionment

24.

Hanging Together: A Multilateral Approach to Taxing Multinationals

U of Michigan Public Law Research Paper No. 364, U of Michigan Law & Econ Research Paper No. 15-012
Number of pages: 33 Posted: 25 Oct 2013 Last Revised: 22 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 961 (21,986)

Abstract:

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multinationals, OECD, BEPS

25.

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

U of Michigan Law & Economics, Olin Working Paper No. 09-003, U of Michigan Public Law Working Paper No. 138
Number of pages: 67 Posted: 17 Dec 2008 Last Revised: 01 Feb 2009
Reuven S. Avi-Yonah, Kimberly A. Clausing and Michael C. Durst
University of Michigan Law School, Reed College - Department of Economics and Steptoe & Johnson LLP
Downloads 921 (23,348)
Citation 3

Abstract:

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transfer pricing, formulary apportionment, profit split

26.

Taxation, Corporate Social Responsibility and the Business Enterprise

CLPE Research Paper No. 19/2009
Number of pages: 21 Posted: 30 Jul 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 861 (25,739)
Citation 1

Abstract:

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Corporate social responsibility, corporate tax, tax shelters

27.

Business Income (Article 7 OECD MC)

U of Michigan Law & Economics, Olin Working Paper No. 07-016, U of Michigan Public Law Working Paper No. 91
Number of pages: 18 Posted: 27 Sep 2007
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and Reed College - Department of Economics
Downloads 825 (27,406)

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permanent establishment, tax treaties

28.

National Regulation of Multinational Enterprises: An Essay on Comity, Extraterritoriality, and Harmonization

U of Michigan Public Law Research Paper No. 15
Number of pages: 36 Posted: 28 Aug 2002
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 800 (28,575)
Citation 3

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29.

The Obama International Tax Plan: A Major Step Forward

U of Michigan Law & Economics, Olin Working Paper No. 09-007, U of Michigan Public Law Working Paper No. 149
Number of pages: 8 Posted: 07 May 2009 Last Revised: 10 May 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 793 (28,900)
Citation 1

Abstract:

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International tax

Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-020, U of Michigan Public Law Working Paper No. 216
Number of pages: 10 Posted: 23 Aug 2010 Last Revised: 02 Dec 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 531 (48,711)

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carbon tax, health care tax, bank tax

Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes

U of Michigan Public Law Research Paper No. 281
Number of pages: 9 Posted: 09 Jul 2012 Last Revised: 02 Dec 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 248 (118,221)

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Affordable Care Act, health care tax, carbon tax, bank tax

31.

Too Big to Tax? Vanguard and the Arm’s Length Standard

U of Michigan Law & Econ Research Paper No. 15-015
Number of pages: 10 Posted: 29 Sep 2015 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 765 (30,388)

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mutual funds, taxation, transfer pricing, arm's length standard

32.

The Deemed Dividend Problem

Number of pages: 16 Posted: 03 Aug 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 764 (30,437)

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33.

Taxation and Human Rights: A Delicate Balance

U of Michigan Public Law Research Paper No. 520
Number of pages: 18 Posted: 07 Sep 2016 Last Revised: 22 Sep 2016
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 731 (32,356)

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human rights, taxation, privacy

34.

Tax Convergence and Globalization

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-019, U of Michigan Public Law Working Paper No. 214
Number of pages: 7 Posted: 08 Jul 2010 Last Revised: 10 Oct 2010
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 703 (34,079)

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Tax Convergence, Globalization

35.

Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?

U of Michigan Law & Econ Research Paper No. 16-024
Number of pages: 13 Posted: 30 Oct 2016 Last Revised: 09 Nov 2016
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 696 (34,542)

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State Aid, Apple

36.

(How) Should Trade Agreements Deal with Income Tax Issues?

Michigan Law and Economics Research Paper No. 01-008
Number of pages: 28 Posted: 28 Sep 2001
Reuven S. Avi-Yonah and Joel B. Slemrod
University of Michigan Law School and University of Michigan, Stephen M. Ross School of Business
Downloads 688 (35,107)

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37.

A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project

U of Michigan Law & Economics, Olin Working Paper No. 07-009, U of Michigan Public Law Working Paper No. 85
Number of pages: 56 Posted: 25 Jun 2007
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and Reed College - Department of Economics
Downloads 667 (36,692)
Citation 3

Abstract:

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transfer pricing, formulary apportionment

38.

All of a Piece Throughout: The Four Ages of U.S. International Taxation

Number of pages: 34 Posted: 13 Jun 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 664 (36,919)

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International taxation, tax history

39.

Global Taxation after the Crisis: Why BEPS and MAATM are Inadequate Responses, and What Can Be Done About It

U of Michigan Public Law Research Paper No. 494
Number of pages: 51 Posted: 16 Jan 2016 Last Revised: 11 Feb 2016
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and University of Michigan Law School
Downloads 663 (36,919)

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BEPS, MAATM, tax competition, tax coordination

40.

The Elephant Always Forgets: US Tax Reform and the WTO

U of Michigan Law & Econ Research Paper No. 18-006, U of Michigan Public Law Research Paper No. 596
Number of pages: 12 Posted: 07 Feb 2018 Last Revised: 19 Apr 2018
Reuven S. Avi-Yonah and Martin Vallespinos
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 633 (39,228)

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TCJA, Tax Cuts and Jobs Act, tax reform, WTO, FDII, BEAT, international tax

The International Tax Regime: A Centennial Reconsideration

U of Michigan Public Law Research Paper No. 462
Number of pages: 7 Posted: 25 Jun 2015 Last Revised: 21 Jul 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 632 (38,817)

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international tax regime, BEPS, MAATM

The International Tax Regime: A Centennial Reconsideration

Posted: 29 May 2015 Last Revised: 30 Oct 2017
Reuven S. Avi-Yonah
University of Michigan Law School

Abstract:

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international tax, source, residence

42.

Beat It: Tax Reform and Tax Treaties

U of Michigan Public Law Research Paper No. 587, U of Michigan Law & Econ Research Paper No. 18-003
Number of pages: 7 Posted: 10 Jan 2018 Last Revised: 22 Mar 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 626 (39,802)

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TCJA, tax reform, tax treaties

43.

Once More, with Feeling: The 'Tax Cuts and Jobs' Act and the Original Intent of Subpart F

157 TAX NOTES 959 (Nov. 13, 2017), U of Michigan Law & Econ Research Paper No. 17-020, U of Michigan Public Law Research Paper No. 578
Number of pages: 17 Posted: 22 Nov 2017 Last Revised: 25 Nov 2018
Reuven S. Avi-Yonah and Nir Fishbien
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 626 (39,802)

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Territoriality, Subpart F, Tax Reform

44.

International Taxation and Competitiveness: Introduction and Overview

Tax Law Review, Vol. 65, 2012, U of Michigan Law & Econ Research Paper No. 12-014
Number of pages: 11 Posted: 03 May 2012 Last Revised: 18 Sep 2012
Reuven S. Avi-Yonah and Nicola Sartori
University of Michigan Law School and University of Milano-Bicocca - School of Law
Downloads 626 (39,802)

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tax law, international taxation, competitiveness, CFC, Subpart F, effective tax rates, American Tax Policy Institute

45.

The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79

U of Michigan Law & Econ Research Paper No. 15-021, U of Michigan Public Law Research Paper No. 488
Number of pages: 6 Posted: 22 Nov 2015 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 603 (41,769)

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inversions, Notice 2015-79, Pfizer

46.

Territoriality: For and Against

U of Michigan Public Law Research Paper No. 329, U of Michigan Law & Econ Research Paper No. 13-008
Number of pages: 6 Posted: 27 Apr 2013 Last Revised: 22 Jun 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 601 (41,979)

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Territoriality

47.

A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits

U of Michigan Public Law Research Paper No. 542
Number of pages: 53 Posted: 20 Mar 2017 Last Revised: 13 Apr 2017
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and University of Michigan Law School
Downloads 564 (45,662)

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OECD, multilateral instrument, tax treaties

48.

Tax Competition and the Trend toward Territoriality

U of Michigan Public Law Research Paper No. 297
Number of pages: 3 Posted: 19 Dec 2012 Last Revised: 07 Jan 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 563 (45,763)

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tax competition, territoriality

49.

How Terrible Is the New Tax Law? Reflections on TRA17

U of Michigan Public Law Research Paper No. 586, U of Michigan Law & Econ Research Paper No. 18-002
Number of pages: 7 Posted: 05 Jan 2018 Last Revised: 22 Mar 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 525 (50,004)

Abstract:

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Tax reform, TCJA

50.

Virtual PE: International Taxation and the Fairness Act

U of Michigan Public Law Research Paper No. 328
Number of pages: 3 Posted: 02 May 2013 Last Revised: 15 May 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 518 (50,879)

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Marketplace Fairness Act of 2013, Quill, Permanent Establishment

51.

The Case for a Destination-Based Corporate Tax

Number of pages: 6 Posted: 23 Jul 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 510 (51,861)

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unitary taxation, destination based corporate tax

52.

U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 12-001, U of Michigan Public Law Working Paper No. 261
Number of pages: 31 Posted: 16 Jan 2012
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Downloads 486 (55,095)
Citation 1

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tax treaties, anti-avoidance use

53.

The Case Against Taxing Citizens

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-009, U of Michigan Public Law Working Paper No. 190
Number of pages: 12 Posted: 31 Mar 2010 Last Revised: 13 Apr 2010
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 486 (55,095)
Citation 1

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citizenship, international taxation

54.

Who Invented the Single Tax Principle? An Essay on the History of US Treaty Policy

U of Michigan Public Law Research Paper No. 318
Number of pages: 9 Posted: 01 Mar 2013 Last Revised: 04 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 477 (56,489)

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Tax Treaties, Limitation on Benefits, Tax History

55.

What Goes Around Comes Around: Why the US is Responsible for Capital Flight (and What it Can Do about It)

U of Michigan Public Law Research Paper No. 307
Number of pages: 5 Posted: 29 Jan 2013 Last Revised: 04 Feb 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 467 (58,006)

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FATCA, portfolio interest exemption

56.

Back to the Future? The Potential Revival of Territoriality

U of Michigan Law & Economics, Olin Working Paper No. 08-012, U of Michigan Public Law Working Paper No. 114
Number of pages: 14 Posted: 30 Jul 2008 Last Revised: 14 Aug 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 463 (58,624)

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Territoriality, tax competition, Subpart F

57.

A World Turned Upside Down: Reflections on the 'New Wave' Inversions and Notice 2014-52

U of Michigan Public Law Research Paper No. 421
Number of pages: 6 Posted: 29 Sep 2014 Last Revised: 17 Oct 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 460 (59,088)

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inversions, BEPS

58.

The Case for Dividend Deduction

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-028, U of Michigan Public Law Working Paper No. 220
Number of pages: 13 Posted: 22 Sep 2010 Last Revised: 15 Nov 2010
Amir C. Chenchinski and Reuven S. Avi-Yonah
Ernst & Young LLP and University of Michigan Law School
Downloads 453 (60,228)

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corporate tax, integration, dividend deduction

59.

To Be or Not to Be? Citizens United and the Corporate Form

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-005, U of Michigan Public Law Working Paper No. 184
Number of pages: 37 Posted: 02 Feb 2010 Last Revised: 09 Feb 2010
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 444 (61,685)

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First Amendment, Corporations

60.

Corporate and International Tax Reform: Long-, Medium-, and Short Term Proposals

U of Michigan Law & Economics, Olin Working Paper No. 09-015, U of Michigan Public Law Working Paper No. 157
Number of pages: 9 Posted: 08 Jul 2009 Last Revised: 21 Aug 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 444 (61,844)

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tax reform, corporate tax, international tax

61.

Three Steps Forward, One Step Back? Reflections on 'Google Taxes', BEPS, and the DBCT

U of Michigan Law & Econ Research Paper No. 16-016, U of Michigan Public Law Research Paper No. 516
Number of pages: 11 Posted: 26 May 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 427 (64,684)

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BEPS, DPT, DBCT

62.

The International Provisions of the TCJA: A Preliminary Summary and Assessment

U of Michigan Public Law Research Paper No. 605
Number of pages: 8 Posted: 23 Jun 2018 Last Revised: 28 Jun 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 426 (65,409)

Abstract:

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tax reform

63.

Bridging the North/South Divide: International Redistribution and Tax Competition

Number of pages: 28 Posted: 03 Aug 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 422 (65,631)
Citation 1

Abstract:

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64.

The Rise and Fall of the Consumption Tax: A Historical Perspective

U of Michigan Law & Econ Research Paper No. 14-025, U of Michigan Public Law Research Paper No. 435
Number of pages: 10 Posted: 18 Nov 2014 Last Revised: 29 Apr 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 410 (67,900)

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tax reform, consumption tax

65.

No Country is an Island: Is a Radical Rethinking of International Taxation Needed?

U of Michigan Public Law Research Paper No. 380
Number of pages: 10 Posted: 03 Feb 2014 Last Revised: 06 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 403 (69,386)

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Shaviro, International Tax

66.

Full Circle? The Single Tax Principle, BEPS, and the New US Model

1 Global Tax'n 12 (2016), U of Michigan Public Law Research Paper No. 480, U of Michigan Law & Econ Research Paper No. 15-019
Number of pages: 26 Posted: 13 Oct 2015 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 401 (69,779)

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BEPS, US Model, Single Tax Principle

67.

US Subpart F Legislative Proposals: A Comparative Perspective

U of Michigan Law & Econ Research Paper No. 12-003, U of Michigan Public Law Working Paper No. 264
Number of pages: 24 Posted: 27 Jan 2012 Last Revised: 31 Jan 2012
Reuven S. Avi-Yonah and Nicola Sartori
University of Michigan Law School and University of Milano-Bicocca - School of Law
Downloads 399 (70,126)

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controlled foreign companies, cfc, international taxation, Subpart F

68.

The Triumph of BEPS: US Tax Reform and the Single Tax Principle

U of Michigan Public Law Research Paper No. 579, U of Michigan Law & Econ Research Paper No. 17-021
Number of pages: 9 Posted: 07 Dec 2017 Last Revised: 27 Dec 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 398 (70,321)

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tax reform, beps

69.

Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?

U of Michigan Law & Econ Research Paper No. 16-033, U of Michigan Public Law Research Paper No. 541
Number of pages: 8 Posted: 22 Feb 2017 Last Revised: 25 May 2017
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 386 (72,909)

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Apple Ireland, state aid, Eu tax, transfer pricing

70.

Inversions and Competitiveness: Reflections in the Wake of Pfizer/Allergan

U of Michigan Law & Econ Research Paper No. 15-021, U of Michigan Public Law Research Paper No. 488
Number of pages: 15 Posted: 16 Dec 2015 Last Revised: 11 Feb 2016
Reuven S. Avi-Yonah and Omri Y. Marian
University of Michigan Law School and University of California, Irvine School of Law
Downloads 381 (74,087)

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inversions, competitiveness

71.

Tit for Tat: How Will Other Countries React to the Tax Cuts and Jobs Act?

U of Michigan Law & Econ Research Paper No. 17-022, U of Michigan Public Law Research Paper No. 581
Number of pages: 3 Posted: 20 Dec 2017 Last Revised: 12 Jan 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 380 (74,313)

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Tax Reform, Tax Cuts, Jobs Act

72.

A Model Treaty for the Age of BEPS

U of Michigan Public Law Research Paper No. 411, U of Michigan Law & Econ Research Paper No. 14-012
Number of pages: 41 Posted: 24 Feb 2014 Last Revised: 16 Feb 2015
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Downloads 378 (74,753)

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Tax Treaties, BEPS, OECD Model

73.

Back from the Dead: How to Revive Transfer Pricing Enforcement

U of Michigan Public Law Research Paper No. 372, U of Michigan Law & Econ Research Paper No. 13-022
Number of pages: 7 Posted: 06 Dec 2013 Last Revised: 18 Dec 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 373 (75,846)

Abstract:

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transfer pricing

74.

The Trump Tax Reform Plan: Implications for Europe

U of Michigan Law & Econ Research Paper No. 17-009, U of Michigan Public Law Research Paper No. 559
Number of pages: 14 Posted: 04 Jun 2017 Last Revised: 29 Jun 2017
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 369 (76,844)

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tax reform

75.

Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond)

Pepperdine Law Review, Vol. 40, No. 5, 2013, U of Michigan Public Law Research Paper No. 298
Number of pages: 8 Posted: 08 Jan 2013 Last Revised: 22 Jan 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 368 (77,091)

Abstract:

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Tax Reform

76.

And Yet it Moves: Taxation and Labor Mobility in the 21st Century

U of Michigan Law & Econ Research Paper No. 12-008
Number of pages: 13 Posted: 09 May 2012 Last Revised: 20 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 351 (81,377)

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income tax, labor, capital

77.

Destination Based Corporate Tax: An Alternative Approach

U of Michigan Law & Econ Research Paper No. 16-028, U of Michigan Public Law Research Paper No. 529
Number of pages: 13 Posted: 12 Dec 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 348 (82,252)

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Ryan Proposal, Border Adjustments, Destination Basis, Formulary Apportionment

78.

What Can the U.S. Supreme Court and the European Court of Justice Learn from Each Other's Tax Jurisprudence?

Number of pages: 8 Posted: 03 Dec 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 348 (82,252)

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European Court of Justice, Fiscal Federalism

79.

The Report of the President's Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal

Number of pages: 36 Posted: 16 Dec 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 343 (83,715)
Citation 1

Abstract:

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tax reform

80.

Splitting the Unsplittable: Toward a Formulary Approach to Allocating Residuals Under Profit Split

U of Michigan Public Law Research Paper No. 378
Number of pages: 6 Posted: 20 Dec 2013 Last Revised: 06 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 339 (85,073)

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Transfer pricing, formulary apportionment, profit split

81.

The International Provisions of the TCJA: Six Results after Six Months

U of Michigan Law & Econ Research Paper No. 18-021, U of Michigan Public Law Research Paper No. 621
Number of pages: 7 Posted: 12 Sep 2018 Last Revised: 25 Sep 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 337 (85,662)

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TCJA, tax reform, WTO

82.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, USC Gould School of Law, University of Pennsylvania Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 337 (85,395)

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83.

Unitary Taxation and International Tax Rules

U of Michigan Public Law Research Paper No. 369, U of Michigan Law & Econ Research Paper No. 13-020, ICTD Working Paper No. 26
Number of pages: 28 Posted: 08 Nov 2013 Last Revised: 25 Jan 2018
Reuven S. Avi-Yonah and Zachee Pouga Tinhaga
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 336 (85,662)

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unitary taxation; tax; international tax; formulary apportionment; separate accounting; arm’s length standard; developing countries; multinational companies

84.

Find It and Tax It: From TIEAs to IGAs

U of Michigan Public Law Research Paper No. 443
Number of pages: 20 Posted: 21 Feb 2015 Last Revised: 06 Mar 2015
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Downloads 329 (87,700)

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FATCA, IGAs, exchange of information

85.

The Parallel March of the Ginis: How Does Taxation Relate to Inequality and What Can Be Done About it?

U of Michigan Public Law Research Paper No. 385, U of Michigan Law & Econ Research Paper No. 14-003
Number of pages: 11 Posted: 10 Feb 2014 Last Revised: 18 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 318 (91,072)

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taxation, inequality, Gini coefficient, income tax, VAT

86.

Why Not Tax the Rich? Review of Kleinbard’s 'We are Better Than This'

U of Michigan Public Law Research Paper No. 426, U of Michigan Law & Econ Research Paper No. 14-022
Number of pages: 7 Posted: 19 Oct 2014 Last Revised: 07 Nov 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 312 (93,072)

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Tax reform, progressive taxation

87.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 309 (94,033)

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

88.

Designing a Federal VAT: Summary and Recommendations

U of Michigan Law & Economics, Olin Working Paper No. 09-013, U of Michigan Public Law Working Paper No. 155
Number of pages: 15 Posted: 18 Jun 2009 Last Revised: 09 Jul 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 303 (96,078)
Citation 1

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Value Added Tax, tax reform

89.

US Tax Reform: Potential Impact on Europe and EU Corporations (Presentation Slides)

U of Michigan Public Law Research Paper No. 606
Number of pages: 30 Posted: 27 Jun 2018 Last Revised: 28 Jun 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 301 (96,766)

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tax reform

90.

Are We Trapped by Our Capital Gains?

U of Michigan Public Law Research Paper No. 476
Number of pages: 61 Posted: 13 Aug 2015 Last Revised: 25 Sep 2015
Reuven S. Avi-Yonah and Dmitry Zelik
University of Michigan Law School and University of Michigan at Ann Arbor
Downloads 285 (102,639)

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capital gains, taxation, rate structure

91.

Constructive Unilateralism: US Leadership and International Taxation

U of Michigan Public Law Research Paper No. 463
Number of pages: 15 Posted: 25 Jun 2015 Last Revised: 21 Jul 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 285 (102,639)

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Territoriality, international tax

92.

A Perspective on Supra-Nationality in Tax Law

Yariv Brauner and Pasquale Pistone (eds.), Taxation and the BRICS, IBFD 2015, U of Michigan Public Law Research Paper No. 425, U of Michigan Law & Econ Research Paper No. 14-019
Number of pages: 7 Posted: 14 Oct 2014 Last Revised: 30 Oct 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 283 (103,399)

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BEPS, international tax, OECD

93.

Double or Nothing: A Tax Treaty for the 21st Century

U of Michigan Law & Econ Research Paper No. 12-009
Number of pages: 21 Posted: 09 May 2012 Last Revised: 13 Nov 2012
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Downloads 280 (104,563)

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tax treaties, US model tax treaty

94.

Tax Competition, Tax Arbitrage and the International Tax Regime (La competencia fiscal, el arbitraje fiscal y el regimen fiscal internacional)

ARS IURIS, No. 39, January-June 2008
Number of pages: 19 Posted: 23 Jun 2008 Last Revised: 31 Jul 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 279 (104,939)

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Tax competition, competencia fiscal, tax competition, competencia fiscal, arbitrage, arbitraje, tax regime, regimen fiscal

95.

Real Time Audit – It is the Time to Act?

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-010, U of Michigan Public Law Working Paper No. 242
Number of pages: 5 Posted: 02 Jul 2011 Last Revised: 13 Jul 2011
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Downloads 274 (106,971)

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tax administration, audit

96.

Comparative Tax Law in Theory and Practice

Number of pages: 3 Posted: 09 Dec 2009
affiliation not provided to SSRN, affiliation not provided to SSRN, University of California, Irvine School of Law and University of Michigan Law School
Downloads 273 (107,445)

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comparative tax law

97.

Slicing and Dicing: The Structural Problems of the Tax Reform Framework

U of Michigan Law & Econ Research Paper No. 17-015, U of Michigan Public Law Research Paper No. 567
Number of pages: 7 Posted: 07 Oct 2017 Last Revised: 09 Oct 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 272 (107,880)

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tax reform

98.

GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada

Accounting, Economics and Law - A Convivium (Vol 6, 2016)
Number of pages: 24 Posted: 30 Sep 2015 Last Revised: 10 Apr 2016
Reuven S. Avi-Yonah and Amir Pichhadze
University of Michigan Law School and Deakin University, Geelong, Australia - Deakin Law School
Downloads 269 (109,167)

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Tax, Tax Avoidance, Statutory Interpretation, GAAR

99.

All or Nothing? The Obama Budget Proposals and BEPS

U of Michigan Public Law Research Paper No. 442
Number of pages: 6 Posted: 18 Feb 2015 Last Revised: 06 Mar 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 253 (116,372)

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tax reform, BEPS

100.

Structuring a US Federal VAT

U of Michigan Law & Economics, Olin Working Paper No. 09-012, U of Michigan Public Law Working Paper No. 153
Number of pages: 12 Posted: 30 May 2009 Last Revised: 15 Jun 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 253 (116,372)

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Value Added Tax

101.

Beyond Territoriality and Deferral: The Promise of 'Managed and Controlled'

U of Michigan Public Law Working Paper No. 248
Number of pages: 5 Posted: 12 Aug 2011 Last Revised: 25 Aug 2011
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 246 (119,693)

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Managed and Controlled, deferral, Subpart F

102.

Special Tax Zones and the WTO

U of Michigan Public Law Research Paper No. 545
Number of pages: 17 Posted: 12 Mar 2017 Last Revised: 19 Apr 2017
Reuven S. Avi-Yonah and Martin Vallespinos
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 245 (120,186)

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Special Tax Zones, WTO, tax competition

103.

Should the US Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner

U of Michigan Public Law Research Paper No. 308
Number of pages: 4 Posted: 31 Jan 2013 Last Revised: 04 Feb 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 240 (123,207)

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PPL case, foreign tax credit

104.

IGAs vs. MAATM: Has Tax Bilateralism Outlived Its Usefulness?

U of Michigan Public Law Research Paper No. 384, U of Michigan Law & Econ Research Paper No. 14-002
Number of pages: 16 Posted: 09 Feb 2014 Last Revised: 18 Feb 2014
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Downloads 231 (127,490)

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FATCA, Intergovernmental Agreements, Multilateral Agreement, Administrative Cooperation

105.

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

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-030, U of Michigan Public Law Working Paper No. 226
Number of pages: 8 Posted: 07 Jan 2011 Last Revised: 14 Jan 2011
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 231 (127,490)

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Corporate tax, tax reform

106.

Territoriality and the Original Intent of Subpart F

U of Michigan Law & Econ Research Paper No. 17-007, U of Michigan Public Law Research Paper No. 557
Number of pages: 12 Posted: 22 May 2017 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 219 (134,327)

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Territoriality, Subpart F

107.

The One Percent Solution: Corporate Tax Returns Should Be Public (And How to Get There)

U of Michigan Public Law Research Paper No. 379
Number of pages: 7 Posted: 03 Feb 2014 Last Revised: 06 Feb 2014
Reuven S. Avi-Yonah and Ariel Siman
University of Michigan Law School and University of Michigan Law School
Downloads 210 (140,446)

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corporate tax, tax returns, publication

108.

Due Diligence in International Tax Law

U of Michigan Public Law Research Paper No. 608
Number of pages: 16 Posted: 21 Jun 2018 Last Revised: 27 Sep 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 209 (141,087)
Citation 2

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due diligence, international tax, FATCA, CRS, AOEI

109.

Are Taxes Converging?

"Are Taxes Converging?" Review of A Global Analysis of Tax Treaty Disputes, by E. Baistrocchi, ed. Cambridge: Cambridge University Press, 2017, U of Michigan Law & Econ Research Paper No. 17-018, U of Michigan Public Law Research Paper No. 573
Number of pages: 5 Posted: 25 Oct 2017 Last Revised: 03 Nov 2017
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 209 (141,087)

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tax treaties, dispute resolution

110.

Vive La Petite Difference: Camp, Obama, and Territoriality Reconsidered

U of Michigan Public Law Working Paper No. 267
Number of pages: 7 Posted: 04 Apr 2012 Last Revised: 08 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 203 (144,337)

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Tax Reform, Territoriality

111.

BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?

U of Michigan Public Law Research Paper No. 612
Number of pages: 25 Posted: 29 Jun 2018 Last Revised: 01 Aug 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 201 (145,688)

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TCJA, BEPS, tax competition

112.

Designing a 21st Century Taxing Threshold: Some International Implications of South Dakota vs. Wayfair

U of Michigan Public Law Research Paper No. 611
Number of pages: 9 Posted: 02 Jul 2018 Last Revised: 01 Aug 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 196 (149,118)

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Wayfair, PE, Digital Economy

113.

The Redemption Puzzle

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-018, U of Michigan Public Law Working Paper No. 213
Number of pages: 7 Posted: 08 Jul 2010 Last Revised: 15 Sep 2010
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 195 (149,858)
Citation 1

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Redemptions, Dividends, Shareholder Tax

114.

The Devil in the Details: Reflections on the Tax Reform Act of 2014

U of Michigan Public Law Research Paper No. 393, U of Michigan Law & Econ Research Paper No. 14-007
Number of pages: 8 Posted: 02 Mar 2014 Last Revised: 12 Nov 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 193 (151,284)

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Tax Reform, Camp, territoriality, participation exemption

115.

The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath

Michigan Law and Economics Research Paper No. 04-008
Number of pages: 18 Posted: 26 Mar 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 192 (152,025)
Citation 1

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116.

The Beat and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen

Tax Notes International, October 22, 2018, p. 383, U of Michigan Law & Econ Research Paper No. 18-019, U of Houston Law Center No. 2018-A10, U of Michigan Public Law Research Paper No. 617
Number of pages: 10 Posted: 17 Aug 2018 Last Revised: 20 Nov 2018
Bret Wells and Reuven S. Avi-Yonah
University of Houston Law Center and University of Michigan Law School
Downloads 191 (152,752)

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Section 59A, BEAT, Base Erosion Anti-Abuse Tax, Alternative Minimum Tax, Treaty Override

117.

Amazon vs. Commissioner: Has Cost Sharing Outlived Its Usefulness?

U of Michigan Law & Econ Research Paper No. 17-003, U of Michigan Public Law Research Paper No. 551
Number of pages: 5 Posted: 02 May 2017 Last Revised: 13 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 185 (157,210)

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Transfer pricing, cost sharing

118.

Money on the Table: Why the U.S. Should Tax Inbound Capital Gains

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-008, U of Michigan Public Law Working Paper No. 239
Number of pages: 20 Posted: 03 Jun 2011 Last Revised: 23 Jun 2011
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 180 (161,114)

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taxation, capital gains, FDI

119.

Why Y? Reflections on the Baucus Proposal

U of Michigan Public Law Research Paper No. 373, U of Michigan Law & Econ Research Paper No. 13-023
Number of pages: 9 Posted: 06 Dec 2013 Last Revised: 18 Dec 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 170 (169,525)

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international tax, tax reform, Subpart F

120.

The Elephant Always Forgets: Tax Reform and the WTO

U of Michigan Public Law Research Paper No. 585, U of Michigan Law & Econ Research Paper No. 18-001
Number of pages: 8 Posted: 05 Jan 2018 Last Revised: 22 Mar 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 163 (175,768)

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TCJA, tax reform, WTO

121.

Passport to Toledo: Cuno, the WTO and the ECJ

Number of pages: 14 Posted: 16 Nov 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 161 (177,622)

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state taxation, tax competition, WTO, EU

122.

Is it Time to Coordinate Corporate Tax Rates? A Note on Horst

U of Michigan Public Law Research Paper No. 381
Number of pages: 4 Posted: 03 Feb 2014 Last Revised: 06 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 159 (179,557)

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international tax, corporate tax

123.

A Coordinated Withholding Tax on Deductible Payments

The Shelf Project, Tax Notes, Vol. 119, p. 993, June 2, 2008
Number of pages: 5 Posted: 09 Dec 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 158 (180,524)
Citation 1

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tax reform,deductible payments

124.

Back to 1913?: The Ryan Blueprint and Its Problems

U of Michigan Law & Econ Research Paper No. 16-026
Number of pages: 15 Posted: 21 Nov 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 157 (181,521)

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Paul Ryan, Donald Trump, Tax Reform

125.

What a Difference Thirty Years Make: A Comparison of the Tax Reforms of 1986, 2014 and 2017

U of Michigan Public Law Research Paper No. 576, U of Michigan Law & Econ Research Paper No. 17-019
Number of pages: 5 Posted: 21 Nov 2017 Last Revised: 20 Dec 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 152 (186,524)

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Tax Reform

126.

Guilty as Charged: Reflections on TRA 17

Tax Notes, Vol. 157, No. 8, November 2017, U of Michigan Law & Econ Research Paper No. 17-023, U of Michigan Public Law Research Paper No. 582
Number of pages: 7 Posted: 07 Dec 2017 Last Revised: 11 Jan 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 150 (188,581)

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Tax Reform, Tax Cuts and Jobs Act

127.

China and the Future of the International Tax Regime

U of Michigan Law & Econ Research Paper No. 17-017, U of Michigan Public Law Research Paper No. 572
Number of pages: 32 Posted: 23 Oct 2017 Last Revised: 01 Nov 2017
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and University of Michigan Law School
Downloads 150 (188,581)

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BEPS, China

128.

A Bipartisan Tax Reform?

U of Michigan Public Law Research Paper No. 483
Number of pages: 7 Posted: 02 Nov 2015 Last Revised: 19 Mar 2016
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 143 (196,081)

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tax reform

129.

Be Careful What You Wish For? Reducing Inequality in the 21st Century

U of Michigan Law & Econ Research Paper No. 17-002, U of Michigan Public Law Research Paper No. 547
Number of pages: 15 Posted: 26 Apr 2017 Last Revised: 13 May 2017
Reuven S. Avi-Yonah and Orli Avi-Yonah
University of Michigan Law School and Catholic Social Services of Washtenaw County, Family Assessment Clinic
Downloads 140 (199,406)

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Inequality, Violence

130.

Enforcing Dividend Withholding on Derivatives

The Shelf Project, Tax Notes, Vol. 121, p. 747, November 10, 2008
Number of pages: 6 Posted: 09 Dec 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 139 (200,605)

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tax reform,dividend withholding,derivatives

131.

FIRPTA, Branch Profit Tax and Earning Stripping: Reflections on Non-Discrimination

U of Michigan Public Law Research Paper No. 319
Number of pages: 5 Posted: 05 Mar 2013 Last Revised: 07 Mar 2013
Reuven S. Avi-Yonah
University of Michigan Law School
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tax discrimination

132.

Taxation in a Small Country: Review of Sven-Olof Lodin's 'The Making of Tax Law - The Development of Swedish Taxation'

U of Michigan Public Law Working Paper No. 269
Number of pages: 4 Posted: 14 Apr 2012 Last Revised: 30 Jun 2012
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 133 (207,771)

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133.

Leveling the Playing Field: The Case for an Education Value Added Tax

U of Michigan Public Law Research Paper No. 474
Number of pages: 10 Posted: 28 Jul 2015 Last Revised: 25 Sep 2015
Shera Avi-Yonah and Reuven S. Avi-Yonah
Independent and University of Michigan Law School
Downloads 131 (210,344)

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inequality, school funding, tax reform

134.

Reinventing the Wheel: What We Can Learn from the Tax Reform Act of 1986

U of Michigan Public Law Research Paper No. 424, U of Michigan Law & Econ Research Paper No. 14-018
Number of pages: 23 Posted: 14 Oct 2014 Last Revised: 30 Oct 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 128 (214,203)

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Tax Reform

135.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Harvard Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

136.

Proposals for International Tax Reform: Is There a Middle Road?

U of Michigan Law & Econ Research Paper No. 16-027
Number of pages: 20 Posted: 16 Nov 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 110 (239,529)

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Tax Reform

137.

The Inexorable Rise of the VAT: Is the US Next?

U of Michigan Public Law Research Paper
Number of pages: 4 Posted: 22 Nov 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 108 (242,687)

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Kathryn James, VAT, tax reform

138.

Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief

U of Michigan Public Law Research Paper No. 620
Number of pages: 40 Posted: 14 Sep 2018 Last Revised: 08 Nov 2018
Reuven S. Avi-Yonah, Orli Avi-Yonah, Nir Fishbien and Haiyan Xu
University of Michigan Law School, Catholic Social Services of Washtenaw County, Family Assessment Clinic, University of Michigan at Ann Arbor - Law School - SJD Candidate and University of Michigan Law School
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opportunity zones, tax equalization, formulary apportionment

139.

Why AMT and No AMxT? A Comment on Hines and Logue

U of Michigan Law & Econ Research Paper No. 14-024, U of Michigan Public Law Research Paper No. 436
Number of pages: 6 Posted: 16 Nov 2014 Last Revised: 29 Apr 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 67 (328,171)

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AMT, tax reform

140.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 60 (344,364)

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141.

Altera and the Arm’s Length Standard

U of Michigan Public Law Research Paper No. 616
Number of pages: 4 Posted: 09 Aug 2018 Last Revised: 22 Aug 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 58 (350,056)

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Altera, Arm’s Length Standard, Transfer Pricing

142.

Putting the Public Benefit in Cost Benefit Analysis of Tax Regulations: A Response to Hemel, Nou and Weisbach

U of Michigan Public Law Research Paper No. 618
Number of pages: 7 Posted: 08 Aug 2018 Last Revised: 22 Aug 2018
Reuven S. Avi-Yonah and Yoseph M. Edrey
University of Michigan Law School and University of Haifa - Faculty of Law
Downloads 55 (359,307)

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cost benefit analysis, tax regulations

143.

FDI Perspectives: Issues in International Investment, 2nd Edition

K. Sauvant and J. Reimer, eds., New York: Vale Columbia Center on Sustainable International Investment, 2012
Number of pages: 282 Posted: 16 Aug 2018 Last Revised: 11 Nov 2018
Karl P. Sauvant, Jennifer Reimer, Todd Allee, Ilan Alon, Alice H. Amsden, Tadahiro Asami, Reuven S. Avi-Yonah, Paul Barbour, Christian Bellak, Axel Berger, Sjoerd Beugelsdijk, Subrata Bhattacharjee, Harry G. Broadman, Elizabeth Broomfield, Gert Bruche, Matthias Busse, John A. Cantwell, Aleh Cherp, Lorenzo Cotula, Nandita Dasgupta, Kenneth Davies, Alexandre de Gramont, Armand Claude de Mestral, Kabir Duggal, Persephone Economou, John Evans, David N. Fagan, Mark Feldman, Hermann Ferré, Daniel M. Firger, Veljko Fotak, Susan D. Franck, Kevin P. Gallagher, Nilgun Gokgur, Kathryn Gordon, Jose Guimon, Thilo Hanemann, Torfinn Harding, Jean-François Hennart, Seev Hirsch, Wing (Xiaoying) Huo, Beata Smarzynska Javorcik, Nathan M. Jensen, Lise Johnson, Thomas Jost, George Kahale III, Kalman Kalotay, Laza Kekic, John M. Kline, Charles Kovacs, Jürgen Kurtz, Jo En Low, Miguel Pérez Ludeña, Edmund J. Malesky, Geraldine McAllister, William L. Megginson, Sophie Meunier-Aitsahalia, Michael Mortimore, Joel Moser, Michael D. Nolan, Peter Nunnenkamp, Terutomo Ozawa, Clint Peinhardt, Nicolás M. Perrone, Luke Eric Peterson, Mark Plotkin, Joachim Pohl, Lauge N. Skovgaard Poulsen, Carlos Razo, Daniel Rosen, Martin Roy, Giorgio Sacerdoti, Premila Nazareth Satyanand, Manfred Schekulin, Stephan Schill, Francisco Colman Sercovich, Arjen HL Slangen, Roger Smeets, Hans Smit, M. Sornarajah, Frederic G. Sourgens, Jonathan Strauss, Kenneth P. Thomas, Margo Thomas, Perrine Toledano, Julien Topal, Anne van Aaken, Gus Van Harten, Daniel Villar, Sandy Walker, Mira Wilkins, Jason W. Yackee and Chen Zhao
Columbia University - Columbia Center on Sustainable Investment, Independent, Independent, University of Agder - School of Management, Massachusetts Institute of Technology (MIT), Independent, University of Michigan Law School, Independent, WU, Vienna University of Economics and BA, German Development Institute / Deutsches Institut für Entwicklungspolitik (DIE), University of Groningen, Heenan Blaikie LLP, World Bank - Europe and Central Asia Region, Cleary Gottlieb Steen & Hamilton LLP, Berlin School of Economics and Law, Ruhr-University Bochum, Rutgers Business School - Newark and New Brunswick, Central European University, Independent, Independent, Columbia University, Independent, McGill University - Faculty of Law, Independent, World Bank Group, Independent, Independent, Peking University School of Transnational Law, Independent, Columbia Center for Climate Change Law, State of New York (SUNY) at Buffalo, American University - Washington College of Law, Boston University, Independent, Investment Division, OECD, Autonomous University of Madrid, Independent, University of Oxford, Tilburg University - Center and Faculty of Economics and Business Administration, Tel Aviv University - Faculty of Management, Independent, University of Oxford - Department of Economics, Washington University in St. Louis - Department of Political Science, Columbia Center on Sustainable Investment, University of Applied Sciences Aschaffenburg, Independent, United Nations Conference on Trade and Development (UNCTAD), Independent, Independent, Independent, University of Melbourne - Law School, Independent, Independent, Duke University, Political Science, Columbia University, University of Oklahoma, Princeton University - Woodrow Wilson School of Public and International Affairs, Independent, Independent, Milbank, Tweed, Hadley & McCloy, University of Kiel, East-West Center, University of Texas at Dallas, Durham Law School, Independent, Independent, Organization for Economic Co-Operation and Development (OECD) - Investment Division, University College London, United Nations, Independent, World Trade Organization (WTO) - Trade in Services Division, Bocconi University - Department of Law, Independent, Government of the Republic of Austria - Federal Ministry of Economics and Labour, Independent, Independent, University of Amsterdam Business School, Rutgers, The State University of New Jersey - Management & Global Business, Columbia University - Law School, National University of Singapore - Faculty of Law, Washburn University - School of Law, Independent, University of Missouri at Saint Louis, Independent, Columbia University - Vale Columbia Center on Sustainable International Investment, European University Institute - Department of Political and Social Sciences (SPS), University of Hamburg, Law School, York University - Osgoode Hall Law School, Columbia Business School - Economics Department, Independent, Florida International University (FIU) - Department of Economics, University of Wisconsin Law School and Independent
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144.

Altera, the Arm’s Length Standard, and Customary International Tax Law

U of Michigan Public Law Research Paper No. 571
Posted: 27 Oct 2017 Last Revised: 15 Nov 2017
Reuven S. Avi-Yonah
University of Michigan Law School

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Altera, cost sharing, arm's length standard, customary international law

145.

Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation

U of Michigan Law & Economics, Olin Working Paper No. 09-011, U of Michigan Public Law Working Paper No. 152
Posted: 29 May 2009
Reuven S. Avi-Yonah
University of Michigan Law School

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146.

Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice

State Tax Notes, Vol. 39, January 16, 2006, Tax Notes, Vol. 109, No. 13, December 26, 2005
Posted: 23 Dec 2005
Reuven S. Avi-Yonah
University of Michigan Law School

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147.

Essay: International Tax as International Law

Tax Law Review, Vol. 57, No. 4, 2004
Posted: 18 Apr 2005
Reuven S. Avi-Yonah
University of Michigan Law School

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148.

The Story of the Separate Corporate Income Tax: A Vehicle for Regulating Corporate Managers

BUSINESS TAX STORIES, Foundation Press, 2005
Posted: 23 Mar 2005
Reuven S. Avi-Yonah
University of Michigan Law School

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149.

Risk, Rents, and Regressivity: Why the United States Needs Both an Income Tax and a Vat

Tax Notes, Vol. 105, No. 13, December 20, 2004
Posted: 17 Dec 2004
Reuven S. Avi-Yonah
University of Michigan Law School

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150.

The Case for Retaining the Corporate Amt

Southern Methodist University Law Review, Vol. 56, p. 333, 2003
Posted: 07 Jun 2003
Reuven S. Avi-Yonah
University of Michigan Law School

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151.

For Haven's Sake: Reflections on Inversion Transactions

Tax Notes, Vol. 95, No. 12, June 17, 2002
Posted: 14 Jun 2002
Reuven S. Avi-Yonah
University of Michigan Law School

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152.

Why Tax the Rich: Efficiency, Equity, and Progressive Taxation

Yale Law Journal, Vol. 111, P. 1391, 2002
Posted: 20 May 2002
Reuven S. Avi-Yonah
University of Michigan Law School

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Other Papers (2)

Total Downloads: 215    Citations: 0
1.

Review of Gabriel Zucman, The Hidden Wealth of Nations: The Scourge of Tax Havens (U. Chicago Press, 2015)

Number of pages: 5 Posted: 22 Sep 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 163

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tax havens, tax competition, tax evasion

2.
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corporate tax, corporate social responsibility