Wednesday, August 18, 2010
Reuven S. Avi-Yonah (Michigan) has posted Tax Convergence and Globalization on SSRN. Here is the abstract:
This paper addresses three questions:
- Is there evidence that the tax systems of different countries have converged (i.e., become more similar) in the period 1980-2010?
- If so, what is the explanation for this convergence?
- Is convergence a positive of negative development?