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 or negative development?
Date of this Version
Working Paper Citation
Avi-Yonah, Reuven S., "Tax Convergence and Globalization" (2010). Law & Economics Working Papers. 18.