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Avi-Yonah: Should Congress Reform The Accumulated Earnings Tax?

Reuven Avi-Yonh (Michigan; Google Scholar), Should Congress Reform the Accumulated Earnings Tax?, 187 Tax Notes Fed. 1493 (May 26, 2025):

In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains why the shifting landscape of the corporate tax rate requires congressional intervention.

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