July's Tax Reflections With Reuven Avi-Yonah

Reuven S. Avi-Yonah (Michigan; Google Scholar):

Taxing the Superrich After Moore, 184 Tax Notes 61 (July 1, 2024): 

Avi-Yonah proposes how to tax the wealthiest members of society in a constitutional manner in the wake of the Moore v. United States decision.

Taxation With Realization After Moore, 184 Tax Notes 69 (July 1, 2024):

Avi-Yonah considers the future of challenges to the realization requirement in light of the U.S. Supreme Court’s recent decision in Moore v. United States.

Should Large Corporate Mergers Be Subsidized?, 184 Tax Notes 295 (July 8, 2024): 

Avi-Yonah examines the history of tax-free corporate reorganizations.

Preventing Inversions, 184 Tax Notes 509 (July 15, 2024): 

Avi-Yonah explains the two waves of inversions, why there have been so few after the Tax Cuts and Jobs Act, and what might be down the road for them.

Pillar 2 and Specific Benefits for Multinationals, 184 Tax Notes 727 (July 22, 2024): 

Avi-Yonah reflects on the relationship between investment incentives and the possible neutralization of pillar 2 effects.

Has Cost Sharing Outlived Its Usefulness?, 184 Tax Notes 919 (July 29, 2024): 

Avi-Yonah explains why he thinks cost-sharing arrangements could be eliminated.

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