“Structuring a US Federal VAT”

Reuven S. Avi-Yonah
  • Tax Law
International VAT Monitor
2009

“Double Tax Treaties: An Introduction”

Reuven S. Avi-Yonah
  • Tax Law
The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties and Investment Flows
2009

“Obama’s International Tax Plan: A Major Step Forward”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2009

“Closing the International Tax Gap Via Cooperations, Not Competition”

Reuven S. Avi-Yonah
  • Tax Law
Toward Tax Reform Recommendations for President Obama’s Task Force
2009

“The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective”

Reuven S. Avi-Yonah
  • Tax Law
Brooklyn Journal of International Law
2009

“Market Reactions to Export Subsidies”

James Hines Jr.
  • Tax Law
Journal of International Economics
2008

“Foreign Income and Domestic Deductions”

James Hines Jr.
  • Tax Law
National Tax Journal
2008

“Capital Structure with Risky Foreign Investment”

James Hines Jr.
  • Tax Law
Journal of Financial Economics
2008

“Taxation of Foreign Income”

James Hines Jr.
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Excise Taxes”

James Hines Jr.
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Tax Havens”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Excess Burden of Taxation”

James Hines Jr.
  • Tax Law
The New Palgrave Dictionary of Economics
2008

“Back to the Future? The Potential Revival of Territoriality”

Reuven S. Avi-Yonah
  • Tax Law
Bulletin for International Taxation
2008

“Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment”

Reuven S. Avi-Yonah
  • Tax Law
Path to Prosperity: Hamilton Project Ideas on Income Security, Education, and Taxes
2008

“Third-Party Tax Administration: The Case of Low- and Moderate-Income Households”

Michael S. Barr
  • Tax Law
Journal of Empirical Legal Studies
2008

“Corporate Social Responsibility and Strategic Tax Behavior”

Reuven S. Avi-Yonah
  • Tax Law
Tax and Corporate Governance
2008

“Comment on Yin, Reforming the Taxation of Foreign Direct Investment by US Taxpayers”

Reuven S. Avi-Yonah
  • Tax Law
Virginia Tax Review
2008

“Enforcing Dividend Withholding on Derivatives”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2008

“Commentary: More Open Issues Regarding the Consolidated Corporate Tax Base in the European Union”

Reuven S. Avi-Yonah
  • Tax Law
Tax Law. Review
2008

“Business Profits (Article 7 OECD Model Convention)”

Reuven S. Avi-Yonah
  • Tax Law
Source versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
2008

“A Coordinated Withholding Tax on Deductibility Payments”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2008

The Integrated 2006 United States Model Income Tax Treaty

Reuven S. Avi-Yonah
  • Tax Law
2008

“Genes as Tags: The Tax Implications of Widely Available Genetic Information”

Kyle D. Logue
  • Tax Law
National Tax Journal
2008

“The Internal Markets of Multinational Firms”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
Survey of Current Business
2007

“Taxing Consumption and Other Sins”

James Hines Jr.
  • Tax Law
Journal of Economic Perspectives
2007

“Dividend Policy Inside the Multinational Firm”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
Financial Management
2007

International Taxation

James Hines Jr.
  • International and Comparative Law
  • Tax Law
2007

Introduction to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

James Hines Jr.
  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

“Corporate Taxation and International Competition”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
Taxing Corporate Income in the 21st Century
2007

Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

James Hines Jr.
  • Tax Law
2007

Review of Foreign Direct Investment and the Regional Economy

James Hines Jr.
  • Tax Law
Journal of Regional Science
2007

Taxing Corporate Income in the 21st Century

James Hines Jr.
  • Tax Law
2007

“Tax Competition, Tax Arbitrage and the International Tax Regime”

Reuven S. Avi-Yonah
  • Tax Law
Bulletin for International Taxation
2007

Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court’s Tax Jurisprudence

Reuven S. Avi-Yonah
  • Tax Law
2007

“What Can the US Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence?”

Reuven S. Avi-Yonah
  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

“Why Was the U.S. Corporate Tax Enacted in 1909?”

Reuven S. Avi-Yonah
  • Tax Law
Studies in the History of Tax Law
2007

“Federalism and the Commerce Clause: A Comparative Perspective”

Reuven S. Avi-Yonah
  • Tax Law
State and Local Tax Lawyer
2007

Preface to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

Reuven S. Avi-Yonah
  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

International Tax as International Law: An Analysis of the International Tax Regime

Reuven S. Avi-Yonah
  • Tax Law
2007

“Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View”

Reuven S. Avi-Yonah
  • Tax Law
Virginia Tax Review
2007

“A Historical Perspective on Corporate Form and Corporate Real Entity: Implications for Corporate Social Responsibility”

Reuven S. Avi-Yonah
  • Tax Law
The Firm as an Entity: Implications for Economics, Accounting, and the Law
2007

“Stapled Securities--‘The Next Big Thing’ for Income Trusts? Useful Lessons from the US Experience with Stapled Shares”

Reuven S. Avi-Yonah
  • Tax Law
Canadian Tax Journal
2007

“The New United States Model Income Tax Convention”

Reuven S. Avi-Yonah
  • Tax Law
Bulletin for International Taxation
2007

“Optimal Tax Compliance and Penalties When the Law is Uncertain”

Kyle D. Logue
  • Tax Law
Virginia Tax Review
2007

“Taxation and Multinational Activity: New Evidence, New Interpretations”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
Survey of Current Business
2006

“Will Social Welfare Expenditures Survive Tax Competition?”

James Hines Jr.
  • Tax Law
Oxford Review of Economic Policy
2006

“Do Tax Havens Divert Economic Activity?”

James Hines Jr.
  • Tax Law
Economics Letters
2006

“Capital Controls, Liberalizations, and Foreign Direct Investment”

James Hines Jr.
  • Tax Law
Review of Financial Studies
2006

“The Demand for Tax Haven Operations”

James Hines Jr.
  • Tax Law
Journal of Public Economics
2006

“A Multinational Perspective on Capital Structure Choice and Internal Capital Markets”

James Hines Jr.
  • International and Comparative Law
  • Tax Law
A Reader in International Corporate Finance
2006