Avi-Yonah: Reflections on Auerbach's Modern Corporate Tax

Reuven S. Avi-Yonah (Michigan) has posted Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax' on SSRN. Here is the abstract:

This paper comments on Alan Auerbach's A Modern Corporate Tax (Hamilton Project/CAP, December 2010) and argues that it is not a significant improvement over previous proposals to replace the corporate tax with a cash flow tax.