4 Pages Posted: 3 Feb 2014 Last revised: 6 Feb 2014
Date Written: February 3, 2014
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: 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
By Alvin Warren