TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Wednesday, August 18, 2010

Avi-Yonah: Tax Convergence and Globalization

Reuven S. Avi-Yonah (Michigan) has posted Tax Convergence and Globalization on SSRN. Here is the abstract:

This paper addresses three questions:

  1. Is there evidence that the tax systems of different countries have converged (i.e., become more similar) in the period 1980-2010?
  2. If so, what is the explanation for this convergence?
  3. Is convergence a positive of negative development?

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