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.
Business Organizations Law | Tax Law
Date of this Version
Working Paper Citation
Avi-Yonah, Reuven S., "Déjà Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'" (2010). Law & Economics Working Papers. 29.