8 Pages Posted: 7 Jan 2011 Last revised: 14 Jan 2011
Date Written: December 1, 2010
This paper comments on Alan Auerbach's "A Modern Corporate Tax" (Hamilton Project/CAP, December 2010) and argues that it is not a significant improvement over previous proposals to replace the corporate tax with a cash flow tax.
Keywords: Corporate tax, tax reform
JEL Classification: H25
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax' (December 1, 2010). U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-030; U of Michigan Public Law Working Paper No. 226. Available at SSRN: https://ssrn.com/abstract=1734789 or http://dx.doi.org/10.2139/ssrn.1734789