Tax Convergence and Globalization

7 Pages Posted: 8 Jul 2010 Last revised: 10 Oct 2010

Date Written: July 8, 2010


This paper addresses three questions: 1. Is there evidence that the tax systems of different countries have converged (i.e., become more similar) in the period 1980-2010? 2. If so, what is the explanation for this convergence? 3. Is convergence a positive or negative development?

Keywords: Tax Convergence, Globalization

JEL Classification: H25

Suggested Citation

Avi-Yonah, Reuven S., Tax Convergence and Globalization (July 8, 2010). U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-019, U of Michigan Public Law Working Paper No. 214, Available at SSRN: or

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

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Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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