Reuven S. 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:
- Is there evidence that the tax systems of different countries have converged (i.e., become more similar) in the period 1980-2010?
- If so, what is the explanation for this convergence?
- Is convergence a positive of negative development?



