Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond)

8 Pages Posted: 8 Jan 2013 Last revised: 22 Jan 2013

Reuven S. Avi-Yonah

University of Michigan Law School

Date Written: January 8, 2013

Abstract

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

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

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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