“No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole”
Edward G. Fox- Tax Law
Tax Notes
2024
“Building the Gateway: Why the Two Pillars Need Each Other”
Reuven S. Avi-Yonah- Tax Law
Intertax
2024
Tax Notes International
2024
“Coordinated Withholding Taxes: a Possible Solution to the Tax Evasion Problem”
Reuven S. Avi-Yonah- Tax Law
Revue Européenne et Internationale de Droit Fiscal
2023
National Tax Journal
2023
American Law and Economics Review
2023
An Introduction to Tax Law and Policy
Reuven S. Avi-Yonah- Tax Law
2023
Oxford Review of Economic Policy
2023
Harvard Law Review
2022
U.S. International Taxation, Cases and Materials
Reuven S. Avi-Yonah- Tax Law
2022
Tax Notes State
2022
“Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax”
Reuven S. Avi-Yonah- Tax Law
Michigan Journal of International Law
2022
“The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule”
Edward G. Fox- Tax Law
Journal of Public Economics
2022
International Tax and Public Finance
2022
“Tax Treaties, the Constitution, and the Noncompulsory Payment Rule”
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
“Gucci Gulch Redux: The Problems of Wyden Proposal”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Tax Notes 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
2021
TaxNotes Federal
2021
Due Diligence in International Tax Legal Order
2021
International Tax Journal
2021
“Rebellion, Rascals, and Revenue: Pleasingly Gaudy and Preposterous”
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
“The Baby and the Bathwater: Reflections on the TCJA’s International Provisions”
Reuven S. Avi-Yonah- Tax Law
TaxNotes International
2021
TaxNotes International
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
Journal of Public Economics
2021
The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule
Edward G. Fox- Tax Law
2021
Tax Law. Review
2020
“Taxing the Digital Economy: A Short Book Review”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2020
Intertax
2020
“Income Inequality, Progressive Taxation and Tax Expenditures”
James Hines Jr.- Tax Law
The Political Economy of Inequality: U.S. and Global Dimensions
2020
Accounting, Economics, and Law: A Convivium
2020
“COVID-19 and US Tax Policy: What Needs to Change?”
Reuven S. Avi-Yonah- Tax Law
Intertax
2020
Indiana Law Journal
2020
Intertax
2020
Tax Notes International
2020
International Tax Journal
2020
“Antitrust and the Corporate Tax: Why We Need Progressive Corporate Tax Rates”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2020
“A Positive Dialectic: Beps and The United States”
Reuven S. Avi-Yonah- Tax Law
AJIL Unbound
2020
“Medtronic: Has the Tide Turned for Transfer Pricing?”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2020
“Reforming State Corporate Income Taxes Can Yield Billions”
Reuven S. Avi-Yonah- Tax Law
Tax Notes State
2020
“Taxing the Digital Economy: The Effect of Coronavirus on Pillar 1”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2020
Tax Notes
2020
“Coca-Cola: A Decisive IRS Transfer Pricing Victory, at Last”
Reuven S. Avi-Yonah- Tax Law
TaxNotes Federal
2020
“Behavioral Biases and Political Actors: Three Examples from US International Taxation”
Reuven S. Avi-Yonah- Tax Law
Behavioural Public Finance: Individuals, Society, and the State
2020
TaxNotes International
2020
National Tax Journal
2020