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

116

DOWNLOADS
Rank 114

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Top 114

in Total Papers Downloads

65,777

CITATIONS
Rank 5,261

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Top 5,261

in Total Papers Citations

98

Scholarly Papers (116)

1.

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 5,410 (909)
Citation 1

Abstract:

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

2.

Double Tax Treaties: An Introduction

Number of pages: 15 Posted: 03 Dec 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 3,669 (1,109)
Citation 2

Abstract:

tax treaties

3.

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 2,390 (3,495)
Citation 36

Abstract:

4.

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 1,971 (4,046)
Citation 9

Abstract:

5.
Downloads 1,502 ( 8,489)
Citation 4

The Three Goals of Taxation

Number of pages: 25 Posted: 12 Sep 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,502 (8,313)
Citation 4

Abstract:

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:

6.

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 1,495 (7,442)
Citation 1

Abstract:

tax competition, tax arbitrage, international tax regime

7.

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 1,358 (6,497)
Citation 4

Abstract:

corporate tax, corporate social responsibility

8.

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 1,123 (12,359)

Abstract:

tax competition, OECD

9.

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 1,067 (12,409)
Citation 10

Abstract:

10.

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 1,061 (10,478)

Abstract:

tax treaties, treaty shopping, limitation on benefits

11.

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 1,057 (12,517)

Abstract:

tax treaties, treaty overrides

12.

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 993 (15,120)

Abstract:

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

13.

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 987 (8,925)

Abstract:

Corporate tax, corporate social responsibility, tax shelters, BEPS

14.

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 953 (15,989)

Abstract:

model tax treaty

15.

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 947 (16,244)
Citation 7

Abstract:

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

16.

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 909 (15,839)
Citation 5

Abstract:

17.

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
affiliation not provided to SSRN, affiliation not provided to SSRN, Columbia University, Grotius Centre for International Legal Studies, Leiden Law School, Peter G. Peterson Institute for International Economics, affiliation not provided to SSRN, Washington University in Saint Louis - Department of Political Science, Duke University, Political Science, University of Michigan Law School, Autonomous University of Madrid, University of Edinburgh - School of Law, Vienna University of Economics and Business Administration, Vienna University of Economics and Business Administration, East-West Center, Drylands Research, affiliation not provided to SSRN, affiliation not provided to SSRN, Berlin School of Economics and Law, University of St. Gallen - Law Department, 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, affiliation not provided to SSRN, 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 affiliation not provided to SSRN
Downloads 827 (13,975)

Abstract:

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

18.

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 756 (23,492)
Citation 1

Abstract:

International tax

19.

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 752 (19,414)

Abstract:

Transfer Pricing, Arm's Length Standard, Formulary Apportionment

20.

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 726 (24,067)
Citation 3

Abstract:

21.

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 716 (22,853)
Citation 1

Abstract:

Corporate social responsibility, corporate tax, tax shelters

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 472 (45,428)

Abstract:

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 235 (101,833)

Abstract:

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

23.

The Deemed Dividend Problem

Number of pages: 16 Posted: 03 Aug 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 689 (26,234)

Abstract:

24.

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 685 (17,906)

Abstract:

competitiveness, effective tax rates

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 648 (22,728)
Citation 3

Abstract:

transfer pricing, formulary apportionment, profit split

26.

(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 638 (29,457)

Abstract:

27.

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 616 (30,124)

Abstract:

Tax Convergence, Globalization

28.

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 606 (31,354)

Abstract:

International taxation, tax history

29.

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 566 (32,971)
Citation 3

Abstract:

transfer pricing, formulary apportionment

30.

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 560 (33,448)

Abstract:

permanent establishment, tax treaties

31.

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: 26 Aug 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 543 (22,267)

Abstract:

multinationals, OECD, BEPS

32.

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 477 (37,734)

Abstract:

Territoriality

33.

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 Università degli Studi di Milano-Bicocca
Downloads 475 (36,813)

Abstract:

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

34.

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 462 (47,243)

Abstract:

international tax regime, BEPS, MAATM

35.

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 412 (52,028)

Abstract:

First Amendment, Corporations

36.

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 394 (53,412)

Abstract:

tax reform, corporate tax, international tax

37.

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 392 (51,437)

Abstract:

Territoriality, tax competition, Subpart F

38.

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 387 (44,751)

Abstract:

tax competition, territoriality

39.

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 387 (51,437)

Abstract:

corporate tax, integration, dividend deduction

40.

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 387 (55,518)
Citation 1

Abstract:

41.

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 372 (50,762)
Citation 1

Abstract:

citizenship, international taxation

42.

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 367 (48,671)
Citation 1

Abstract:

tax treaties, anti-avoidance use

43.

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 359 (51,020)

Abstract:

inversions, BEPS

44.

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 349 (55,346)

Abstract:

FATCA, portfolio interest exemption

45.

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 333 (66,175)

Abstract:

Tax Reform

46.

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 319 (70,436)
Citation 1

Abstract:

tax reform

47.

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 311 (61,248)

Abstract:

tax reform, consumption tax

48.

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 308 (57,017)

Abstract:

Tax Treaties, Limitation on Benefits, Tax History

49.

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 302 (70,669)

Abstract:

income tax, labor, capital

50.

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 301 (72,432)

Abstract:

European Court of Justice, Fiscal Federalism

51.

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 284 (69,005)

Abstract:

Shaviro, International Tax

52.

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 Università degli Studi di Milano-Bicocca
Downloads 284 (68,562)

Abstract:

controlled foreign companies, cfc, international taxation, Subpart F

53.

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: 04 May 2015
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 279 (85,236)

Abstract:

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

54.

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 277 (67,847)

Abstract:

Marketplace Fairness Act of 2013, Quill, Permanent Establishment

55.

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 272 (70,193)

Abstract:

transfer pricing

56.

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 251 (92,371)

Abstract:

tax administration, audit

57.

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 248 (84,580)
Citation 1

Abstract:

Value Added Tax, tax reform

58.

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 237 (93,528)

Abstract:

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

59.

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 236 (84,922)

Abstract:

taxation, inequality, Gini coefficient, income tax, VAT

60.

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 216 (100,498)

Abstract:

Value Added Tax

61.

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 207 (108,266)

Abstract:

Corporate tax, tax reform

62.

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 199 (105,476)

Abstract:

comparative tax law

63.

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 196 (109,299)

Abstract:

PPL case, foreign tax credit

64.

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 192 (84,580)

Abstract:

FATCA, IGAs, exchange of information

65.

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 192 (81,312)

Abstract:

Tax Treaties, BEPS, OECD Model

66.

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 190 (108,779)

Abstract:

Managed and Controlled, deferral, Subpart F

67.

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 181 (123,389)

Abstract:

Tax Reform, Territoriality

68.

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 181 (127,661)
Citation 1

Abstract:

Redemptions, Dividends, Shareholder Tax

69.

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 180 (108,779)

Abstract:

tax treaties, US model tax treaty

70.

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 177 (128,942)
Citation 1

Abstract:

71.

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 174 (98,811)

Abstract:

Tax reform, progressive taxation

72.

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 Dr. Amir Pichhadze
University of Michigan Law School and Deakin University, Geelong, Australia - Deakin Law School
Downloads 170 (139,291)

Abstract:

Tax, Tax Avoidance, Statutory Interpretation, GAAR

73.

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 165 (94,705)

Abstract:

Transfer pricing, formulary apportionment, profit split

74.

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 159 (132,349)

Abstract:

Tax Reform, Camp, territoriality, participation exemption

75.

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 156 (142,250)

Abstract:

taxation, capital gains, FDI

76.

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 152 (143,026)

Abstract:

international tax, tax reform, Subpart F

77.

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 151 (61,248)

Abstract:

unitary taxation, destination based corporate tax

78.

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 148 (106,383)

Abstract:

BEPS, international tax, OECD

79.

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 146 (101,823)

Abstract:

capital gains, taxation, rate structure

80.

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 142 (137,850)

Abstract:

corporate tax, tax returns, publication

81.

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 142 (155,274)

Abstract:

state taxation, tax competition, WTO, EU

82.

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 141 (105,476)

Abstract:

tax reform, BEPS

83.

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 141 (131,643)

Abstract:

FATCA, Intergovernmental Agreements, Multilateral Agreement, Administrative Cooperation

84.

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 113 (182,045)

Abstract:

tax reform,dividend withholding,derivatives

85.

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 107 (182,045)
Citation 1

Abstract:

tax reform,deductible payments

86.

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 106 (171,260)

Abstract:

international tax, corporate tax

87.

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 102 (189,116)

Abstract:

88.

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 92 (115,560)

Abstract:

Territoriality, international tax

89.

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
Downloads 88 (197,909)

Abstract:

tax discrimination

90.

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 80 (211,742)

Abstract:

Tax Reform

91.

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 46 (303,940)

Abstract:

AMT, tax reform

92.

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 44 (230,289)

Abstract:

inequality, school funding, tax reform

93.

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: 07 Feb 2017
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and Reed College - Department of Economics
Downloads 0 (4,562)

Abstract:

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

94.

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: 27 Jan 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0 (153,494)

Abstract:

Ryan Proposal, Border Adjustments, Destination Basis, Formulary Apportionment

95.

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: 10 Dec 2016
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0 (200,559)

Abstract:

Paul Ryan, Donald Trump, Tax Reform

96.

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: 10 Dec 2016
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0 (274,785)

Abstract:

Tax Reform

97.

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 0 (79,171)

Abstract:

State Aid, Apple

98.

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 0 (72,432)

Abstract:

human rights, taxation, privacy

99.

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, New York University School of Law, New York University Law School, University of San Diego 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, Brooklyn Law School, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, New York University School of Law and University of Virginia School of Law
Downloads 0 (116,631)

Abstract:

100.

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: 16 Aug 2016
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0 (88,377)

Abstract:

BEPS, DPT, DBCT

101.

Evaluating BEPS

U of Michigan Public Law Research Paper No. 493
Number of pages: 56 Posted: 16 Jan 2016 Last Revised: 16 Feb 2016
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and Univereity of Michigan Law School
Downloads 0 (16,621)

Abstract:

BEPS, tax competition, tax coordination

102.

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 Univereity of Michigan Law School
Downloads 0 (50,175)

Abstract:

BEPS, MAATM, tax competition, tax coordination

103.

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 0 (79,751)

Abstract:

inversions, competitiveness

104.

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

Number of pages: 4 Posted: 22 Nov 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0 (266,069)

Abstract:

Kathryn James, VAT, tax reform

105.

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: 11 Dec 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0 (37,194)

Abstract:

inversions, Notice 2015-79, Pfizer

106.

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 0 (186,721)

Abstract:

tax reform

107.

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: 08 Jun 2016
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0 (88,015)

Abstract:

BEPS, US Model, Single Tax Principle

108.

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 Feb 2016
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0 (28,946)

Abstract:

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

109.

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

Abstract:

110.

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

Abstract:

111.

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

Abstract:

112.

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

Abstract:

113.

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

Abstract:

114.

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

Abstract:

115.

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

Abstract:

116.

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

Abstract:

Other Papers (2)

Total Downloads: 131    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 2

Abstract:

tax havens, tax competition, tax evasion

2.

The International Tax Regime: A Centennial Reconsideration

Posted: 29 May 2015 Last Revised: 09 Jun 2015
Reuven S. Avi-Yonah
University of Michigan Law School

Abstract:

international tax, source, residence