Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan. He specializes in corporate and international taxation and has served as a consultant to the US Department of the Treasury and the Organisation for Economic Co-operation and Development on tax competition. 

Avi-Yonah is a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University’s Centre for Business Taxation. In addition to prior teaching appointments at Harvard University (law) and Boston College (history), he has practiced law with Milbank, Tweed, Hadley & McCloy in New York; with Wachtell, Lipton, Rosen & Katz in New York; and with Ropes & Gray in Boston.

He has published more than 250 books and articles, including The International Tax Revolution (Cambridge University Press, 2025), Advanced Introduction to International Tax Law (Elgar, 2019), Global Perspectives on Income Taxation Law (Oxford University Press, 2011), and International Tax as International Law (Cambridge University Press, 2007).

Related Information

Areas of Interest

Education
  • The Hebrew University of Jerusalem, BA, summa cum laude
  • Harvard University, MA, history
  • Harvard University, PhD, history
  • Harvard University, JD, magna cum laude

    • Recent Courses

    Featured Scholarship

    "Taxing Nomads: Reviving Citizenship-Based Taxation for the 21st Century"

    Taxing People: The Next One Hundred Years

    SSRN WWW
    • Tax Law

    "A New Tax Shelter Wave"

    Tax Notes

    • Tax Law

    "Can the EU's Foreign Subsidy Regulation 'Discipline' U.S. Subsidies?"

    Tax Notes International

    WWW
    • Tax Law

    "The End of Territoriality?"

    International Tax Journal

    MLaw Repository
    • Tax Law
    See All Scholarship
    Activities
    April 2024

    Participated in Tax Policy as Competition Policy: Reimagining how the US tax code can foster a more equitable and participatory economy

     

    November 2019
    Presented “Legal Constraints: WTO Reform and Domestic Revenue Mobilization” at the Global Development Policy Center, Boston University
    July 2019
    Presented “Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief” at the Oxford University Centre for Business Taxation Academic Symposium
    June 2019
    Delivered the keynote address at the 12th Annual U.S. and Latin America Tax Practice Trends Conference, Miami
    June 2019
    Served as a panelist for “Effects of the New Tax Law on Corporate and Business Tax Planning Decisions” at the Tax Policy Center, Washington, D.C.
    May 2019
    Presented “Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective” at the Taxation and Globalization Research Workshop, Harry Radzyner Law School, Herzliya, Israel
    April 2019
    Awarded the IFA Italy prize for “Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law,” a co-authored article (with Gianluca Mazzoni) that appeared in Bulletin International Taxation
    April 2019

    Participated in the World Bank’s Global Forum on Law, Justice, and Development

    April 2019
    Presented “Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief” at the University of Florida and Duke University
    February 2019
    Served as a panelist on “Strengthening Residence-Basis Taxation” at the International Tax Policy Forum Conference, Georgetown University Law Center
    January 2019
    Presented “Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief” at the Tax Law Forum Meeting, Hebrew University Law School, Jerusalem
    November 2019

    Presented “The Entitlement Principle and a Just International Tax System” at the International Tax Justice and Governance Workshop, Worcester College, Oxford

    News

    Reuven Avi-Yonah
    News

    5Qs: Avi-Yonah on Regulating Autonomous AI through Taxation

    Portrait of Avi Yonah Reuven
    News

    5Qs: Reuven Avi-Yonah Discusses Hot Issues in Tax Law

    Ajitesh Kir
    News

    India’s Supreme Court Cites Article by SJD Student Ajitesh Kir, LLM ’18

    Exterior view of Michigan Law's Dining Hall
    News

    Avi-Yonah Receives 2023 Fulbright

    In the Media

    Michigan Advance

    DTE Paid No Federal Income Taxes for 12th Straight Year Despite More than $1.5B Profit

    The Wall Street Journal

    IRS Notches Court Win Over ‘Project Soy’ Corporate Tax Maneuver

    Reuters

    Insight: Musk scorned “shady” loopholes, yet offshore tax tricks likely saved Tesla hundreds of millions

    The New York Times

    He Helped Big Companies Dodge Taxes. Now He’s Writing the Rules.

    The Hill

    Trump ends trade talks with Canada, threatens higher tariffs

    The Hill

    Trump’s big bill could have small economic impact, experts warn

    See All