Is it Time to Coordinate Corporate Tax Rates? A Note on Horst
Document Type
Article
Publication Date
2014
Abstract
A short note on whether corporate tax rates can be coordinated by the G20 and what the implications are for the traditional choice between CEN and CIN as developed by Horst (1980).
Recommended Citation
Avi-Yonah, Reuven S., "Is it Time to Coordinate Corporate Tax Rates? A Note on Horst" (2014). Public Law & Legal Theory Working Papers. 465.
https://repository.law.umich.edu/pub_law_archive/465
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