Tax Convergence and Globalization
Document Type
Article
Publication Date
2010
Abstract
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?
Recommended Citation
Avi-Yonah, Reuven S., "Tax Convergence and Globalization" (2010). Public Law & Legal Theory Working Papers. 632.
https://repository.law.umich.edu/pub_law_archive/632
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