Faculty Publications

Tax Law

Tax Notes International

2025

“Three Implications of Moore”

Reuven S. Avi-Yonah

Tax Law

Tax Notes Federal

2025

“Is the UTPR Extraterritorial or Discriminatory?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes Federal

2025

“Should Country-by-Country Reporting Be Public?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“Tax Experience Isn’t Everything: A Tale of Two Justices”

Reuven S. Avi-Yonah

Tax Law

Tax Notes Federal

2025

“Should the United States Abandon Citizenship-Based Taxation?”

Reuven S. Avi-Yonah

Tax Law

International Tax Journal

2025

“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

Taxation, Citizenship and Democracy in the 21st Century

Reuven S. Avi-Yonah

Tax Law

2024

“Rethinking Taxing Excess Profits”

Reuven S. Avi-Yonah

Tax Law

The Tax Lawyer

2024

Advanced Introduction to International Tax Law

Reuven S. Avi-Yonah

Tax Law

2024

“Capital Gains Realizations”

James Hines Jr.

Tax Law

Economics Letters

2024

“Has Cost Sharing Outlived Its Usefulness?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Once More: Digital Services Taxes Should Be Creditable”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Limitation on Benefits or Principal Purpose Test? Part 2”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Crypto and the Exit Tax”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Sourcing Derivatives: Time to Reverse the Rule?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“The Usefulness of Pillar 1”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Limitation on Benefits or Principal Purpose Test? Part 1”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

Congress Can Maintain IRS Rulemaking Authority

Reuven S. Avi-Yonah

Tax Law

2024

“The Case for Targeted Location Incentives”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Littlejohn’s Unjust Tax Sentence”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Can Investment Treaties Defeat Pillar 2?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Taxing Fat Cats Abroad”

Reuven S. Avi-Yonah

Tax Law

Tax Notes Federal

2024

“Now You Have It, Now You Don’t: Taxing Crypto, Part 1”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Should U.S. Tax Law Be Constitutionalized?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Now You Have It, Now You Don’t: Taxing Crypto, Part 2”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Do Taxes Affect Marriage? Lessons from History”

Edward G. Fox

Tax Law

American Law and Economics Review

2023

“Digital Tax Arithmetic”

James Hines Jr.

Tax Law

National Tax Journal

2023

“The Role of Trusts in Taxing the Rich”

James Hines Jr.

Tax Law

Oxford Review of Economic Policy

2023

An Introduction to Tax Law and Policy

Reuven S. Avi-Yonah

Tax Law

2023

“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

“What is the Law’s Role in a Recession?”

Gabriel V. Rauterberg

Tax Law

Harvard Law Review

2022

U.S. International Taxation, Cases and Materials

Reuven S. Avi-Yonah

Tax Law

2022

“No New Tax Cuts? Examining the Rescue Plan’s New State Tax Limits”

Edward G. Fox

Tax Law

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

“Corporate Taxes and Union Wages in the United States”

James Hines Jr.

Tax Law

International Tax and Public Finance

2022

Global Goliaths: Multinational Corporations in the 21st Century Economy

James Hines Jr.

Tax Law

2021

“Is GILTI Constitutional?”

Reuven S. Avi-Yonah

Tax Law

TaxNotes Federal

2021

“Due Diligence in International Tax Law”

Reuven S. Avi-Yonah

Tax Law

Due Diligence in International Tax Legal Order

2021

“The Worst Tax Law Ever Enacted?”

Reuven S. Avi-Yonah

Tax Law

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

“The Ingenious Biden Tax Plan”

Reuven S. Avi-Yonah

Tax Law

TaxNotes International

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

“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