Library Hours: May 28 - Aug 31: 8am - Midnight

Reuven S. Avi-Yonah

Irwin I. Cohn Professor of Law
Member of University of Michigan Law School Faculty 2000-


Publications

Forthcoming | Books | Book Chapters | Journal Articles | Reviews

Books

  • Co-author. U.S. International Taxation: Cases and Materials. 3rd ed. D. M. Ring and Y. Brauner, co-authors. University Casebook Series. New York: Foundation Press, 2011.
    MLaw Catalog
  • Co-author. Global Perspectives on Income Taxation Law. N. Sartori and O. Marian, co-authors. New York: Oxford Univ. Press, 2011.
    MLaw Catalog
  • Co-author. The Integrated 2006 United States Model Income Tax Treaty. M. B. Tittle, co-author. Tax Law Series, 3. Lake Mary, Fla.: Vandeplas Publishing, 2008.
    MLaw Catalog
  • International Tax as International Law: An Analysis of the International Tax Regime. Cambridge Tax Law Series. Cambridge: Cambridge Univ. Press, 2007.
    MLaw Catalog
    Full Text: SSRN
  • Co-editor. Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence. J. R. Hines Jr. and M. Lang, co-editors. EUCOTAX Series on European Taxation, 14. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2007.
    MLaw Catalog
  • Co-author. U.S. International Taxation: Cases and Materials. 2nd ed. D. M. Ring and Y. Brauner, co-authors. University Casebook Series. New York: Foundation Press, 2005. (Also co-authors supplements to this work.)
    MLaw Catalog
  • U. S. International Taxation: Cases and Materials. University Casebook Series. New York: Foundation Press, 2002.
    MLaw Catalog
  • The Attribution Rules. Tax Management Portfolios, vol. 554, 2nd ed. Washington, D. C.: Tax Management Inc., 1996.
    MLaw Catalog
  • Co-author. Transfer Pricing: Judicial Strategy and Outcomes. D.I. Meyer and A.D. Webber, co-authors. Tax Management Portfolios, vol. 888. Washington, D. C.: Tax Management Inc., 1995.
    MLaw Catalog
  • Co-author. Collapsible Corporations. F. A. Nicholson, co-author. Tax Management Portfolios, vol. 793. Washington, D.C.: Tax Management Inc., 1995.
    MLaw Catalog
  • Amortization of Intangibles. Tax Management Portfolios, vol. 533. Washington, D. C.: Tax Management Inc., 1994-2001.
    MLaw Catalog
  • Co-author. Taxation of Financial Instruments. D. B. Newman and D. M. Ring, co-authors. St. Paul, Minn.: West Group, 1996-1999. (Work published when author not on Michigan Law faculty.)
    MLaw Catalog

Book Chapters

  • "Transfer Pricing Disputes in the United States." In Resolving Transfer Pricing Disputes: A Global Analysis, edited by E. Baistrocchi and I. Roxan. New York: Cambridge Univ. Press, 2012.
    MLaw Catalog
  • "The Political Pathway: When Will the US Adopt a VAT?" In The VAT Reader: What a Federal Consumption Tax Would Mean for America, 334-7. Washington, DC: Tax Analysts, 2011.
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "Rethinking Treaty Shopping: Lessons for the European Union." C. H. Panayi, co-author. In Tax Treaties: Building Bridges between Law and Economics, 21-50. Amsterdam: IBFD, 2010.
    Full Text: MLaw Repository | SSRN | WWW
  • "International Law: Private Law in United States Law." In Oxford International Encyclopedia of Legal History, edited by S. N. Katz, 284-90. Oxford: Oxford Univ. Press, 2009.
    MLaw Catalog
  • "Double Tax Treaties: An Introduction." In The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties and Investment Flows, edited by K. P. Sauvant and L. E. Sachs, 99-106. Oxford: Oxford Univ. Press, 2009.
    MLaw Catalog
    Full Text: SSRN
  • "Closing the International Tax Gap Via Cooperations, Not Competition." In Toward Tax Reform Recommendations for President Obama's Task Force, 13-5. Falls Church, VA: Tax Analysts, 2009.
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment." K. A. Clausing, co-author. In Path to Prosperity: Hamilton Project Ideas on Income Security, Education, and Taxes, edited by J. Furman and J. E. Bordoff, 319-44. Washington, D.C.: Brookings Institution Press, 2008.
    UM Library Catalog
    Full Text: MLaw Repository | SSRN | WWW
  • "Corporate Social Responsibility and Strategic Tax Behavior." In Tax and Corporate Governance, edited by W. Schön, 183-98. MPI Studies on Intellectual Property, Competition and Tax Law, 3. Berlin: Springer Verlag, 2008.
    UM Library Catalog
    Full Text: MLaw Repository | SSRN
  • Co-author. "Business Profits (Article 7 OECD Model Convention)." K. A. Clausing, co-author. In Source versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives, edited by M. Lang et al., 9-20. EUCOTAX Series on European Taxation, 20. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2008.
    MLaw Catalog
    Full Text: MLaw Repository | SSRN
  • "Why Was the U.S. Corporate Tax Enacted in 1909?" In Studies in the History of Tax Law, edited by J. Tiley, vol. 2, 377-92. Portland, Oreg.: Hart Pub., 2007.
    MLaw Catalog
  • "What Can the US Supreme Court and the European Court of Justice Learn from Each Other's Tax Jurisprudence?" In Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence, edited by R. S. Avi-Yonah, J. R. Hines Jr., and M. Lang, 465-9. EUCOTAX Series on European Taxation, 14. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2007.
    MLaw Catalog
    Full Text: SSRN
  • Co-author. "A Historical Perspective on Corporate Form and Corporate Real Entity: Implications for Corporate Social Responsibility." D. Sivan, co-author. In The Firm as an Entity: Implications for Economics, Accounting, and the Law, edited by Y. Biondi, A. Canziani, and T. Kirat, 153-85. The Economics of Legal Relationships. London: Routledge, 2007.
    MLaw Catalog
  • "Commentary." In The Tillinghast Lecture, 1996-2005, by New York Univ. School of Law; 117-25. New York: NYU School of Law, 2007. (Commentary on "International Tax Arbitrage and the 'International Tax System'" by H.D. Rosenbloom)
  • "Tax Treaty Overrides: A Qualified Defence of U.S. Practice." In Tax Treaties and Domestic Law, edited by G. Maisto, 65-80. EC and International Tax Law Series, vol. 2. Amsterdam: IBFD Publications, 2006.
    MLaw Catalog
    Full Text: SSRN
  • "The WTO, Export Subsidies, and Tax Competition." In WTO and Direct Taxation, edited by M. Lang et al., 115-31. Eucotax Series on European Taxation, vol. 10. The Hague: Kluwer Law International, 2005.
    MLaw Catalog
  • "The Story of the Separate Corporate Income Tax: A Vehicle for Regulating Corporate Managers." In Business Tax Stories, edited by S. A. Bank and K. J. Stark, 11-26. Law Stories Series. New York: Foundation Press, 2005.
    MLaw Catalog
    Full Text: SSRN
  • "From Income to Consumption Tax: Some International Implications." In Tax Reforms, edited by D. Gliksberg, 395-426. Jerusalem: Harry and Michael Sacher Institute for Legislative Research and Comparative Law, 2005.
  • "Closing the International Tax Gap." J. Guttentag, co-author. In Bridging the Tax Gap: Addressing the Crisis in Federal Tax Administration, edited by M. B. Sawicky, 99-110. Washington, D.C.: Economic Policy Institute, 2005.
    MLaw Catalog
  • "Annex 3: Definition of 'Tax' in US Law." In The Concept of Tax, edited by B. Peeters et al., 327. EATLP International Tax Series, 3. Amsterdam: European Association of Tax Law Professors, 2005.
  • "Corporate Income Tax Act of 1909." In Major Acts of Congress, edited by B. K. Landsberg, vol. 1(A-E), 190-4. New York: Macmillan Reference USA; Thomson Gale, 2004.
    UM Library Catalog
  • "Analysis of Judicial Decisions Interpreting §482." In Transfer Pricing: Judicial Strategy and Outcomes, A-101 to A-131. Tax Management: Foreign Income Portfolios, vol. 888. Washington, D.C.: Tax Management, Inc., 2003.
    MLaw Catalog
  • Co-author. "Key Federal Income Tax and Transfer Tax Issues Relating to Real Estate Workouts and Bankruptcies." D.M. Einhorn, co-author. In Real Estate Workouts and Bankruptcies, 197-210. Practicing Law Institute Real Estate Law and Practice Course Handbook Series, 379, no. 5/6. New York: Practicing Law Institute, 1992. (Work published when author not on Michigan Law faculty.)
    Full Text: Westlaw

Journal Articles

  • "Back from the Dead: Reviving Transfer Pricing Enforcement." Tax Notes Int'l 73, no. 1 (2014): 10-3.
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "The Devil in the Details: Reflections on the Camp Draft." Tax Notes Int'l 73, no. 12 (2014): 1054-7.
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "The 1 Percent Solution: Corporate Tax Returns Should be Public (and How to Get There)." A. Siman, co-author. Tax Notes Int'l 73, no. 7 (2014): 627-8.
    Full Text: SSRN | Tax Analysts (UMich Users) | Tax Analysts
  • "Why Y? Reflections on the Baucus Proposal." Tax Notes Int'l 72, no. 11 (2013): 1005-8. (Published online Dec. 16, 2013)
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "Territoriality: For and Against." Tax Notes Int'l 70, no. 7 (2013): 661-3. (Published online May 13, 2013)
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich Users) | Tax Analysts
  • "Should the US Dictate World Tax Policy? Reflections on PPL." Tax Notes 138 (2013): 871-3.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • ""Should the U.S. Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner." Tax Notes Int'l 69, no. 7 (2013): 671-3. (Published online Feb. 18, 2013)
    Full Text: SSRN | Tax Analysts (UMich Users) | Tax Analysts
  • "Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond)." Pepp. L. Rev. 40, no. 5 (2013): 1364-72.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Lexis | Westlaw | WWW
  • "Arguments For and Against Territoriality." Tax Notes 139, no. 7 (2013): 797-99. (Published online May 13, 2013)
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich Users) | Tax Analysts
  • "Vive La Petite Difference: Camp, Obama, and Territoriality Reconsidered." Tax Notes Int'l 66, no. 7 (2012): 617-9.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts | WWW
  • Co-author. "US Treaty Anti-Avoidance Rules: An Overview and Assessment." O. Halabi, co-author. Bull. for Int'l Tax'n 66, no. 4/5 (2012): 236-42.
    Full Text: MLaw Repository | SSRN | WWW
  • Co-author. "The Effective Tax Rate of the Largest US and EU Multinationals." Y. Lahav, co-author. Tax L. Rev. 65, no. 3 (2012): 375-90.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Lexis | Westlaw
  • Co-author. "Symposium on International Taxation and Competitiveness: Introduction and Overview." N. Sartori, co-author. Tax L. Rev. 65, no. 3 (2012): 313-22.
    Full Text: SSRN | HEIN (UMich users) | HEIN | Lexis
  • Co-author. "The Case for Dividend Deduction." A. C. Chenchinski, co-author. Tax Law. 65, no. 1 (2011): 3-14.
    Full Text: SSRN | Westlaw
  • "Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes." Acct. Econ. & L. 1, no. 1 (2011): Article 6.
    Full Text: MLaw Repository | SSRN | De Gruyter (UMich users) | De Gruyter | WWW
  • "Money on the Table: Why the U.S. Should Tax Inbound Capital Gains." Tax Notes Int'l 63, no. 1 (2011): 41-7.
    Full Text: MLaw Repository | SSRN | Tax Anaylsts (Umich users) | Tax Analysts
  • Co-author. "Formulary Apportionment: Myths and Prospects - Promoting Better International Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative." Ilan Benshalom, co-author. World Tax J. 3, no. 3 (2011): 371-98.
    Full Text: MLaw Repository | SSRN | IBFD (UMich users) | IBFD
  • "Beyond Territoriality and Deferral: The Promise of "Managed and Controlled"." Tax Notes Int'l 63, no. 9 (2011): 667-8.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "Xilinx Revisited." Tax Notes Int'l 59, no. 2 (2010): 1141-2.
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • "The Redemption Puzzle Redux." Tax Notes 128, no. 11 (2010): 1183.
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • "The Redemption Puzzle." Tax Notes 128, no. 8 (2010): 853-5.
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "The Case Against Taxing Citizens." Tax Notes Int'l 58, no. 5 (2010): 389-94.
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "Tax Convergence and Globalization." Revista Tributaria das Americas 1 (2010): 140.
    Full Text: MLaw Repository | SSRN | WWW
  • "Summary and Recommendations." Tax L. Rev. 63, no. 2 (2010): 285-300. (Symposium on Designing a Federal VAT, Part I.)
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • Co-author. "Comparative Tax Law: Theory and Practice." G. Inbar, O. Marian, and L. Mello, co-authors. Bull. for Int'l Tax'n 64, no. 3 (2010): 183-5.
    Full Text: IBFD (UMich users) | IBFD
  • "Citizens United and the Corporate Form." Wis. L. Rev. 2010, no. 4 (2010): 999-1047.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation." World Tax J. 2, no. 1 (2010): 3-18.
    MLaw Catalog
    Full Text: MLaw Repository | SSRN | IBFD (UMich users) | IBFD
  • "Xilinx and the Arm's-Length Standard." Tax Notes 123, no. 10 (2009): 1231-6.
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • "The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective." Brook. J. Int'l L. 34, no. 3 (2009): 783-95.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Structuring a US Federal VAT." Int'l VAT Monitor 20, no. 4 (2009): 275-9.
    Full Text: MLaw Repository | SSRN
  • "Risks, Rents and Regressivity Revisited." Austl. Tax F. 24, no. 1 (2009): 41-57.
  • "Obama's International Tax Plan: A Major Step Forward." Tax Notes 123, no. 6 (2009): 735-8.
    Full Text: MLaw Repository | SSRN | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade." D. M. Uhlmann, co-author. Stan. Envtl. L. J. 28, no. 1 (2009): 3-50.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • Co-author. "Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split." K.A.Clausing and M.C.Durst, co-authors. Fla. Tax Rev. 9, no. 5 (2009): 497-553.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Enforcing Dividend Withholding on Derivatives." Tax Notes 121, no. 6 (2008): 747-51.
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "Commentary: More Open Issues Regarding the Consolidated Corporate Tax Base in the European Union." K. A. Clausing, co-author. Tax L. Rev. 62, no. 1 (2008): 119-24.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "Comment on Yin, Reforming the Taxation of Foreign Direct Investment by US Taxpayers." Va. Tax Rev. 28, no. 2 (2008): 281-5.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "Back to the Future? The Potential Revival of Territoriality." Bull. for Int'l Fiscal Documentation 62, no. 10 (2008): 471-4.
    Full Text: MLaw Repository | SSRN
  • "A Coordinated Withholding Tax on Deductibility Payments." Tax Notes 119, no. 9 (2008): 993-6.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "The New United States Model Income Tax Convention." M. B. Tittle, co-author. Bull. for Int'l Tax'n 61, no. 6 (2007): 224-34.
    MLaw Catalog
    Full Text: SSRN | IBFD (UMich users) | IBFD
  • Co-author. "Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View." Y. Margalioth, co-author. Va. Tax Rev. 27, no. 1 (2007): 1-21.
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • "Tax Competition, Tax Arbitrage and the International Tax Regime." Bull. for Int'l Tax'n 61, no. 4 (2007): 130-8.
    Full Text: MLaw Repository | SSRN
  • Co-author. "Stapled Securities--"The Next Big Thing" for Income Trusts? Useful Lessons from the US Experience with Stapled Shares." T. Edgar and F. Shaheen, co-authors. Canadian Tax J. 55, no. 2 (2007): 247-88.
    Full Text: WWW
  • "Federalism and the Commerce Clause: A Comparative Perspective." St. & Loc. Tax. Law. (2007): 3-8.
    Full Text: Westlaw
  • "The Three Goals of Taxation." Tax L. Rev. 60, no. 1 (2006): 1-28.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "The Report of the President's Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal." SMU L. Rev. 59, no. 2 (2006): 551-87.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other's Tax Jurisprudence?" J. Int'l Inst. 13, no. 2 (2006).
    Full Text: SSRN | WWW
  • "The Silver Lining: The International Tax Provisions of the American Jobs Creation Act - A Reconsideration." Bull. for Int'l Fiscal Documentation 59, no. 1 (2005): 27-35. (Also cited as IBFD Bulletin and BIFD.)
    MLaw Catalog
  • "The International Tax Regime and the New Israeli Tax Law." Mishpat va-'asakim/Law & Bus. L. Rev. 3 (2005): 9-31. (Article is published in Hebrew.)
  • "The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility." Del. J. Corp. L. 30, no. 3 (2005): 767-818.
    Full Text: MLaw Repository | SSRN | HEIN (Umich users) | HEIN | Westlaw
  • "Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice." Tax Notes 109, no. 13 (2005): 1661-8.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "All of a Piece Throughout: The Four Ages of U.S. International Taxation." Va. Tax Rev. 25, no. 2 (2005): 313-38.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath." Diritto e practica tributaria internazionale 75, no. 1 (2004): 3-12.
    Full Text: MLaw Repository | SSRN
  • "The Ingenious Kerry Tax Plan." Tax Notes 103, no. 4 (2004): 477-9.
    MLaw Catalog
  • "The Deemed Dividend Problem." J. Tax'n Global Transactions 4, no. 3 (2004): 33-8, 64-5.
    Full Text: SSRN | HEIN (UMich users) | HEIN
  • "Risk, Rents, and Regressivity: Why the United States Needs Both an Income Tax and a VAT." Tax Notes 105, no. 13 (2004): 1651-66.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts | WWW
  • "International Tax as International Law." Tax L. Rev. 57, no. 4 (2004): 483-501.
    Full Text: MLaw Repository | SSRN | HEIN (Umich users) | HEIN | Westlaw
  • Co-author. "Globalization, Law and Development: Introduction and Overview." M. S. Barr, co-author. Mich. J. Int'l L. 26, no. 1 (2004): 1-12. (Globalization, Law and Development Conference.)
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Corporations, Society, and the State: A Defense of the Corporate Tax." Va. L. Rev. 90, no. 5 (2004): 1193-255.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Bridging the North/South Divide: International Redistribution and Tax Competition." Mich. J. Int'l L. 26, no. 1 (2004): 371-87.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "The Case for Retaining the Corporate AMT." SMU L. Rev. 56, no. 1 (2003): 333-42.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "Tax Stories and Tax Histories: Is There a Role for History in Shaping Tax Law?" Mich. L. Rev. 101, no. 6 (2003): 2227-37.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "National Regulation of Multinational Enterprises: An Essay on Comity, Extraterritoriality, and Harmonization." Colum. J. Transnat'l L. 42, no. 1 (2003): 5-34.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "IFA Branch Report: United States (Trends in Company / Shareholder Taxation: Single or Double Taxation?)." Cahiers de droit fiscal international / Studies on International Fiscal Law 88a (2003): 937-49.
    MLaw Catalog
  • "For Haven's Sake: Reflections on Inversion Transactions." Tax Notes 95, no. 12 (2002): 1793-9.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "Back to the 1930s? The Shaky Case for Exempting Dividends." Tax Notes 97, no. 12 (2002): 1599-607. (Includes "The End of Imputation in European Countries" by Yoram Keinan as an appendix)
    Full Text: MLaw Repository | Tax Analysts (UMich users) | Tax Analysts
  • Co-author. "(How) Should Trade Agreements Deal with Income Tax Issues?" J. Slemrod, co-author. Tax L. Rev. 55, no. 4 (2002): 533-54.
    Full Text: SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Why the Corporate AMT Should Be Retained (Alternative Minimum Tax)." Tax Notes 93, no. 7 (2001): 987-8.
    Full Text: MLaw Repository | Tax Analysts (UMich users) | Tax Analysts
  • "Treating Tax Issues through Trade Regimes." Brook. J. Int'l L. 26, no. 4 (2001): 1683-92. (Symposium: International Tax Policy in the New Millennium.)
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "The U.S. Treasury's Subpart F Report: Plus Ça Change, Plus C'est La Même Chose?" Bull. for Int'l Fiscal Documentation 55, no. 5 (2001): 185-8. (Also cited as IBFD Bulletin and BIFD.)
    MLaw Catalog
  • "Tax Competition and E-Commerce." Tax Notes Int'l 23, no. 12 (2001): 1395-400.
    Full Text: MLaw Repository | Tax Analysts (UMich users) | Tax Analysts
  • "Making Sense of U.S. International Taxation: Six Steps toward Simplification." Bull. for Int'l Fiscal Documentation 55, no. 9 (2001): 493-7. (Also cited as IBFD Bulletin and BIFD.)
    MLaw Catalog
  • "Globalization and Tax Competition: Implications for Developing Countries." Law Quad. Notes 44, no. 2 (2001): 60-5. (Based on a paper delivered at a meeting of the UN Economic Commission for Latin America and the Caribbean in Santiago, Chile in January 2001. Also published under the same title in CEPAL Rev. 74 (2001): 59-66)
    MLaw Catalog
    Full Text: MLaw Repository
  • "Globalization and Tax Competition: Implications for Developing Countries." CEPAL Rev. 74 (2001): 59-66.
    Full Text: WWW
  • "World-Class Tax Evasion: Competition for Investment Capital Is Eroding the Tax Base of the Advanced Countries and Making a Safety Net Harder to Finance." Am. Prospect 11, no. 13 (2000): 28-30.
    Full Text: WWW
  • "Tax, Trade and Harmful Tax Competition: Reflections on the FSC Controversy (Foreign Sales Corporations)." Tax Notes Int'l 21, no. 25 (2000): 2841-5.
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • "Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State." Harv. L. Rev. 113, no. 7 (2000): 1573-676.
    Full Text: MLaw Repository | SSRN | HEIN (UMich users) | HEIN | Westlaw
  • "Commentary (Response to article by H. David Rosenbloom)." Tax L. Rev. 53, no. 2 (2000): 167-75.
    Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw
  • "Tax Competition and Multinational Competitiveness: The New Balance of Subpart F - Review of the NFTC Foreign Income Project." Tax Notes Int'l 18, no. 16 (1999): 1575-86. (Work published when author not on Michigan Law faculty.)
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • "Comment on Peroni, Fleming and Shay, 'Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source Income'." SMU L. Rev. 52, no. 2 (1999): 531-40. (Symposium: Time, Tax, and Money. Work published when author not on Michigan Law faculty.)
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • "Memo to Congress: It's Time to Repeal the U.S. Portfolio Interest Exemption." Tax Notes Int'l 17, no. 23 (1998): 1817-26. (Work published when author not on Michigan Law faculty.)
    Full Text: Tax Analysts (UMich Users) | Tax Analysts
  • "International Taxation of Electronic Commerce." Tex. L. Rev. 52, no. 3 (1997): 507-55. (Work published when author not on Michigan Law faculty.)
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • "Comment on Shay and Summers: Selected International Aspects of Fundamental Tax Reform Proposals." U. Miami L. Rev. 51, no. 4 (1997): 1085-91. (Work published when author not on Michigan Law faculty.)
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • "The Structure of International Taxation: A Proposal for Simplification." Tex. L. Rev. 74, no. 6 (1996): 1301-59. (Work published when author not on Michigan Law faculty.)
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • "From Income to Consumption Tax: Some International Implications." San Diego L. Rev. 33, no. 4 (1996): 1329-54. (Work published when author not on Michigan Law faculty.)
    Full Text: HEIN (UMich users) | HEIN | Westlaw
  • "Comment on Grubert and Newlon, 'The International Implications of Consumption Tax Proposals'." Nat'l Tax J. 49, no. 2 (1996): 259-65. (Work published when author not on Michigan Law faculty.)
    Full Text: WWW
  • "The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation." Va. Tax Rev. 15, no. 1 (1995): 89-159. (Work published when author not on Michigan Law faculty.)
    Full Text: HEIN (UMich users) | HEIN | Westlaw
    Updated 2007 version of article: MLaw Repository | SSRN
  • "The Treatment of Corporate Preference Items under an Integrated Tax System: A Comparative Analysis." Tax Law. 44, no. 1 (1990): 195-216. (Work published when author not on Michigan Law faculty.)
    Full Text: HEIN (UMich users) | HEIN | Westlaw

Reviews

  • Review of The Making of Tax Law: The Development of the Swedish Tax System, by S-O Lodin. Tax Notes Int'l 66, no. 8 (2012): 745-6.
    Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
  • "Why Tax the Rich? Efficiency, Equity, and Progressive Taxation." Review of Does Atlas Shrug? The Economic Consequences of Taxing the Rich, by J. B. Slemrod, editor. Yale L. J. 111, no. 6 (2002): 1391-416.
    Full Text: MLaw Repository | SSRN | Westlaw | WWW

Other Publications

  • "Taxation, Corporate Social Responsibility and the Business Enterprise." Comparative Research in Law & Political Economy Research Paper no. 19/2009. Toronto: Osgoode Hall Law School, vol. 5, no. 3 (2009).
    Full Text: SSRN
  • "Senator McCain's Corporate Tax Proposals A Critical Examination." Report for the Center for American Progress Action Fund. Washington, D.C.: (April 2008).
    Full Text: MLaw Repository | WWW
  • "Preface." Preface to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence, by R. S. Avi-Yonah, J. R. Hines Jr., and M. Lang, co-editors, xvii-xviii. EUCOTAX Series on European Taxation, 14. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2007.
    MLaw Catalog
  • "Tax Arbitrage and the International Tax Regime." Preface to Tax Arbitrage and the Changing Structure of International Tax Law, by L. Dell'Anese, IX-XXIII. Milan: EGEA, 2006.
  • Co-author. "Foreign Direct Investment in Latin America Overview and Current Status.", by M. B. Tittle, co-author Inter-American Development Bank, (2002).
    Full Text: MLaw Repository | WWW

Reprints (Articles and other publications reprinted in full and Law Quadrangle)

  • "Slicing the Shadow: A Proposal for Updating U.S. International Taxation." Tax Notes 135, no. 10 (2012): 1229-34. (Originally published under the same title in Tax Notes 58 (1993): 1511)
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • "Citizens United and the Corporate Form." Acct. Econ. & L. 1, no. 3 (2011): 1-54. (A previous version of this paper was published in Wis. L. Rev. 2010, no. 4 (2010): 999-1047.)
    Full Text: MLaw Repository | SSRN | De Gruyter (UMich users) | De Gruyter
  • "Passport to Toledo: Cuno, the WTO, and the ECJ." Tax Notes Int'l 41, no. 3 (2006): 289-97. (Originally published as "Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice." Tax Notes 109, no. 13 (2005): 1661-8.)
    Full Text: SSRN
  • "Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice." State Tax Notes 39, no. 2 (2006): 121-9. (Originally published under the same title in Tax Notes 109, no. 13 (2005): 1661-8.)
    Full Text: SSRN
  • "Globalization and Tax Competition: Implications for Developing Countries." Fin. and Tax L. Rev. 8 (2006): 310-21. (This reprinted version of this article is in Chinese. Translator: Ding Yi.)
  • "Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other's Tax Jurisprudence?" Law Quad. Notes 48, no. 3 (2006): 65-8. (Originally published under the same title in J. Itn'l Inst. 13, no. 2 (2006).)
    Full Text: MLaw Repository | SSRN
  • "The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath." Int'l Tax & Pub. Fin. 12 (2005): 87-95. (Originally published under the same title in Diritto e practica tributaria internazionale 75, no. 1 (2004): 3-12.)
    Full Text: SSRN | DeepBlue
  • "Risk, Rents, and Regressivity: Why the United States Needs Both an Income Tax and a VAT." Tax Notes Int'l 37, no. 2 (2005): 177-95. (Originally published under the same title in Tax Notes 105, no. 13 (2004): 1651-66.)
    Full Text: WWW
  • "Back to the 1930s? The Shaky Case for Exempting Dividends." Tax Notes Int'l 29, no. 1 (2003): 91-100. (Originally published under the same title in Tax Notes 97, no. 12 (2002): 1599-607.)
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • "For Haven's Sake: Reflections on Inversion Transactions." Tax Notes Int'l 27, no. 2 (2002): 225-31. (Originally published under the same title in Tax Notes 95, no. 12 (2002): 1793-9.)
    Full Text: Tax Analysts (UMich users) | Tax Analysts
  • "Competition and Competitiveness: Review of NFTC Subpart F Report." Tax Notes 83, no. 4 (1999): 582-8. (Work published when author not on Michigan Law faculty. Orginally published under the title "Tax Competition and Multinational Competitiveness: The New Balance of Subpart F - Review of the NFTC Foreign Income Project." in Tax Notes Int'l 18, no. 16 (1999): 1575-86.)
    Full Text: Tax Analysts (UMich users) | Tax Analysts

Works in Progress & Working Papers

  • The Parallel March of the Ginis: How Does Taxation Relate to Inequality and What Can Be Done About it? Univ. of Michigan Public Law and Legal Theory Working Paper Series, No. 385; Univ. of Michigan Law School, Law & Economics Research Paper Series, No. 14-003. Working Paper, 2014.
    Full Text: MLaw Repository | SSRN
  • No Country is an Island: Is a Radical Rethinking of International Taxation Needed? Univ. of Michigan Public Law and Legal Theory Working Paper Series, No. 380. Working Paper, 2014.
    Full Text: SSRN
  • Just Say No: Corporate Taxation and Corporate Social Responsibility. Univ. of Michigan Public Law Research Paper No. 402, Univ of Michigan Law & Econ Research Paper No. 14-010. Working Paper, 2014.
    Full Text: MLaw Repository | SSRN
  • Is it Time to Coordinate Corporate Tax Rates? A Note on Horst. Univ. of Michigan Public Law and Legal Theory Working Paper Series, No. 381. Working Paper, 2014.
    Full Text: SSRN
  • Virtual PE: International Taxation and the Fairness Act. University of Michigan Public Law & Legal Theory Research Paper Series, No. 328. Working Paper, 2013.
    Full Text: SSRN
  • Co-author. Unitary Taxation and International Tax Rules. Z. P. Tinhaga, co-author. Univ. of Michigan Public Law and Legal Theory Working Paper Series, no. 369; Univ. of Michigan Law School, Law & Economics Research Paper Series, no. 13-020. Working Paper, 2013.
    Full Text: MLaw Repository | SSRN
  • Splitting the Unsplittable: Toward a Formulary Approach to Allocating Residuals Under Profit Split. Univ. of Michigan Public Law and Legal Theory Working Paper Series, No. 378. Working Paper, 2013.
    Full Text: SSRN
  • FIRPTA, Branch Profit Tax and Earning Stripping: Reflections on Non-Discrimination. University of Michigan Public Law & Legal Theory Research Paper Series, No. 319. Working Paper, 2013.
    Full Text: SSRN
  • Co-author. IGAs vs. MAATM: Has Tax Bilateralism Outlived Its Usefulness? G. Savir, co-author. Univ. of Michigan Public Law and Legal Theory Working Paper Series, No. 384; Univ. of Michigan Law School, Law & Economics Research Paper Series, No. 14-002. Working Paper, 2014.
    Full Text: MLaw Repository | SSRN
  • Who Invented the Single Tax Principle? An Essay on the History of US Treaty Policy. University of Michigan Public Law & Legal Theory Research Paper Series, No. 318. Working Paper, 2013.
    Full Text: SSRN
  • What Goes Around Comes Around: Why the US is Responsible for Capital Flight (And What it Can Do About it). University of Michigan Public Law & Legal Theory Research Paper Series, No. 307. Working Paper, 2013.
    Full Text: SSRN
  • Should the US Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner. University of Michigan Public Law & Legal Theory Research Paper Series, No. 308. Working Paper, 2013.
    Full Text: SSRN
  • Tax Competition and the Trend toward Territoriality. University of Michigan Public Law & Legal Theory Research Paper Series, No. 297. Working Paper, 2012.
    Full Text: SSRN
  • Co-author. Double or Nothing: A Tax Treaty for the 21st Century. O. Halabi, co-author. Working Paper, 2012.
    Full Text: MLaw Repository | SSRN
  • And Yet it Moves: A Tax Paradigm for the 21st Century. Univ. of Michigan Law School, Law & Economics Research Paper Series, no. 12-008. Working Paper, 2012.
    Full Text: MLaw Repository | SSRN
  • Co-author. US Subpart F Legislative Proposals: A Comparative Perspective. N. Sartori, co-author. Univ. of Michigan Law & Economics Research Paper Series, No. 12-003; Univ. of Michigan Public Law & Legal Theory Research Paper Series, No. 264. Working Paper, 2011.
    Full Text: MLaw Repository | SSRN
  • Co-author. Real Time Audit - It is the Time to Act? Oz Halabi, co-author. Univ. of Michigan Empirical Legal Studies Center Working Paper Series, no. 11-010; Univ. of Michigan Public Law and Legal Theory Working Paper Series, no. 242. Working Paper, 2011.
    Full Text: MLaw Repository | SSRN | WWW
  • Deja Vu All Over Again? Reflections on Auerbach's "Modern Corporate Tax". Univ. of Michigan Empirical Legal Studies Center Working Paper Series, no. 10-030; Univ. of Michigan Public Law and Legal Theory Working Paper Series, no. 226. Working Paper, 2010.
    Full Text: MLaw Repository | SSRN | WWW
  • Corporate and International Tax Reform: Long-, Medium-, and Short Term Proposals. Univ. of Michigan Law School, The John M. Olin Center for Law & Economics Working Paper Series, no. 09-015; Univ. of Michigan Public Law and Legal Theory Working Paper Series, no. 157. Working Paper, 2009.
    Full Text: MLaw Repository | SSRN

    • Revised 08/07/2014
      Address: 801 Monroe St, Ann Arbor, MI 48109-1210 Tel: 734-764-9324 To submit comments or suggestions, please use this form Copyright 2002-2014 Regents of the University of Michigan | Disclaimer | Privacy Statement Add to Google
      Sign In