8 Pages Posted: 8 Jan 2013 Last revised: 22 Jan 2013
Date Written: January 8, 2013
This paper presents some long, medium and short-term proposals for corporate and international tax reform in the wake of the passage of the American Taxpayer Relief Act of 2012.
Keywords: Tax Reform
JEL Classification: H25
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond) (January 8, 2013). Pepperdine Law Review, Vol. 40, No. 5, 2013; U of Michigan Public Law Research Paper No. 298. Available at SSRN: https://ssrn.com/abstract=2197829 or http://dx.doi.org/10.2139/ssrn.2197829