August 18, 2010
Avi-Yonah: Tax Convergence and GlobalizationReuven 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?
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