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

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

Reuven S. Avi-Yonah

University of Michigan Law School

Date Written: February 3, 2014

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).

Keywords: international tax, corporate tax

JEL Classification: H26

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

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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