Abstract

https://ssrn.com/abstract=2389959
 


 



Is it Time to Coordinate Corporate Tax Rates? A Note on Horst


Reuven S. Avi-Yonah


University of Michigan Law School

February 3, 2014

U of Michigan Public Law Research Paper No. 381

Abstract:     
A short note on whether corporate tax rates can be coordinated by the G20 and what the implications are for the traditional choice between CEN and CIN as developed by Horst (1980).

Number of Pages in PDF File: 4

Keywords: international tax, corporate tax

JEL Classification: H26


Open PDF in Browser Download This Paper

Date posted: February 3, 2014 ; Last revised: February 6, 2014

Suggested Citation

Avi-Yonah, Reuven S., Is it Time to Coordinate Corporate Tax Rates? A Note on Horst (February 3, 2014). U of Michigan Public Law Research Paper No. 381. Available at SSRN: https://ssrn.com/abstract=2389959 or http://dx.doi.org/10.2139/ssrn.2389959

Contact Information

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)

Feedback to SSRN


Paper statistics
Abstract Views: 723
Downloads: 133
Download Rank: 171,482