Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'
Reuven S. Avi-Yonah
University of Michigan Law School
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
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.
Number of Pages in PDF File: 8
Keywords: Corporate tax, tax reform
JEL Classification: H25
Date posted: January 7, 2011 ; Last revised: January 14, 2011