Faculty Publications

Tax Law

Tax Notes International

2025

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

Reuven S. Avi-Yonah

Tax Law

International Tax Journal

2025

“Is the UTPR Extraterritorial or Discriminatory?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes Federal

2025

“Three Implications of Moore”

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

“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

“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

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

U.S. International Taxation, Cases and Materials

Reuven S. Avi-Yonah

Tax Law

2022

“Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax”

Reuven S. Avi-Yonah

Tax Law

Michigan Journal of International Law

2022

“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

International and Comparative Law
Tax Law

Tax Notes State

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

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

Reuven S. Avi-Yonah

Tax Law

International Tax Journal

2021

“COVID-19 and US Tax Policy: What Needs to Change?”

Reuven S. Avi-Yonah

Tax Law

Intertax

2020

“Federalizing Tax Justice”

Reuven S. Avi-Yonah

Tax Law

Indiana Law Journal

2020

“The Digital Consumption Tax”

Reuven S. Avi-Yonah

Tax Law

Intertax

2020

“A New Corporate Tax”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2020

"Why R&D Should be Allocated to Subpart F and GILTI"

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2020

“Constructive Dialogue: BEPS and the TCJA”

Reuven S. Avi-Yonah

Tax Law

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