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Avi-Yonah Presents Globalization and Tax Convergence Today at Virginia

Reuven S. Avi-Yonah Avi-Yonah(Michigan) presents Globalization and Tax Convergence at Virginia today as part of its Colloquium on International Law and the Global Economy:

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 of negative development?

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