“Is GILTI Constitutional?”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes Federal
2021

“Gucci Gulch Redux: The Problems of Wyden Proposal”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Tax Notes International
2021

“The Worst Tax Law Ever Enacted?”

Reuven S. Avi-Yonah
  • Tax Law
International Tax Journal
2021

“Stanley Surrey, the 1981 US Model, and the Single Tax Principle”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Intertax
2021

“Tax Treaties, the Constitution, and the Noncompulsory Payment Rule”

Reuven S. Avi-Yonah
  • Tax Law
International Tax Journal
2021

“Should U.S. Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Duke Journal of Constitutional Law & Public Policy
2021

“Certain Effects of Random Taxes”

James Hines Jr.
  • Tax Law
Journal of Public Economics
2021

“The Ingenious Biden Tax Plan”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes International
2021

“Has Tax Competition Been Curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen”

Reuven S. Avi-Yonah
  • Tax Law
Intertax
2021

Global Goliaths: Multinational Corporations in the 21st Century Economy

James Hines Jr.
  • Tax Law
2021

“Rebellion, Rascals, and Revenue: Pleasingly Gaudy and Preposterous”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes International
2021

“Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Tax Notes State
2021

“The Baby and the Bathwater: Reflections on the TCJA’s International Provisions”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes International
2021

“Due Diligence in International Tax Law”

Reuven S. Avi-Yonah
  • Tax Law
Due Diligence in International Tax Legal Order
2021

“Lecture in Human Rights: Tax Policy, Global Economics, Labor and Justice in Light of COVID-19”

Reuven S. Avi-Yonah
  • Tax Law
Rutgers International Law and Human Rights Journal
2021

The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule

Edward G. Fox
  • Tax Law
2021