Reuven S Avi-Yonah
Biographic Data
| ID | 1371359 |
|---|---|
| NAME | Reuven S Avi-Yonah |
| GIVEN NAMES | Reuven S |
| FAMILY NAME | Avi-Yonah |
| SIGNATURE | AVI-YONAH R S |
| AFFILIATIONS | University of Michigan |
| VERIFIED | No |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 1 |
| WORKS AS AUTHOR | 6 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1989 |
| LATEST PUBLICATION YEAR | 2020 |
| H-INDEX | 1 |
A Positive Dialectic
This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the Organisation for Economic Co-Operation and Development (OECD)/G20 Base Erosion and Profit Shifting (BEPS) recommendations through the Tax Cuts and Jobs Act of 2017 (TCJA). Moreover, the changes of the …
Be Careful What You Wish For? Reducing Inequality in the Twenty-First Century
A review of Walter Scheidel, The Great Leveler: Violence and the History of Inequality from the Stone Age to the Twenty-First Century
International Tax as International Law
This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus…
International Tax as International Law
Globalization and tax competition
This article analyses the effects of tax competition on developing countries. Since the 1980s, globalization and greater capital mobility have led many developing countries to adopt the policy of competing with one another to attract capital investment. One of the main forms taken by this competition has been the granting of tax holidays and other tax reductions to investing multinationals. This paper reviews the normative arguments for and again…
The Crusades
Globalization and tax competition
This article analyses the effects of tax competition on developing countries. Since the 1980s, globalization and greater capital mobility have led many developing countries to adopt the policy of competing with one another to attract capital investment. One of the main forms taken by this competition has been the granting of tax holidays and other tax reductions to investing multinationals. This paper reviews the normative arguments for and again…
The Crusades
Globalization and tax competition
This article analyses the effects of tax competition on developing countries. Since the 1980s, globalization and greater capital mobility have led many developing countries to adopt the policy of competing with one another to attract capital investment. One of the main forms taken by this competition has been the granting of tax holidays and other tax reductions to investing multinationals. This paper reviews the normative arguments for and again…
International Tax as International Law
This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus…
International Tax as International Law
Be Careful What You Wish For? Reducing Inequality in the Twenty-First Century
A review of Walter Scheidel, The Great Leveler: Violence and the History of Inequality from the Stone Age to the Twenty-First Century
A Positive Dialectic
This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the Organisation for Economic Co-Operation and Development (OECD)/G20 Base Erosion and Profit Shifting (BEPS) recommendations through the Tax Cuts and Jobs Act of 2017 (TCJA). Moreover, the changes of the …
Economics (4 works) · Corporate Taxation and Avoidance (3 works) · Law and economics (3 works) · Political science (3 works) · Taxation and Legal Issues (3 works) · Geography (2 works) · History (2 works) · International taxation (2 works) · Law (2 works) · Tax reform (2 works)