Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'

Authors

• Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2011

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.

Recommended Citation

Avi-Yonah, Reuven S., "Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'" (2011). Public Law & Legal Theory Working Papers. 614.
https://repository.law.umich.edu/pub_law_archive/614