The One Percent Solution: Corporate Tax Returns Should Be Public (And How to Get There)

7 Pages Posted: 3 Feb 2014 Last revised: 6 Feb 2014

See all articles by Reuven S. Avi-Yonah

Reuven S. Avi-Yonah

University of Michigan Law School

Ariel Siman

University of Michigan Law School

Date Written: February 3, 2014

Abstract

This paper argues that the tax returns of publicly traded US corporations should be made public and offers a way in which this can be achieved without legislation.

Keywords: corporate tax, tax returns, publication

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S. and Siman, Ariel, The One Percent Solution: Corporate Tax Returns Should Be Public (And How to Get There) (February 3, 2014). U of Michigan Public Law Research Paper No. 379. Available at SSRN: https://ssrn.com/abstract=2389956 or http://dx.doi.org/10.2139/ssrn.2389956

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)

Ariel Siman

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States

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