"Proposals for International Tax Reform: Is There a Middle Road?"

In this article, Avi-Yonah looks at two recent tax reform proposals and discusses plausible avenues for post-election tax reform, suggesting two proposals for solving the problems of the U.S. international tax regime. This article was originally prepared for the Century Foundation's November 17 conference, "Paying for Progress: A Tax Reform Agenda for the Next President." See https://tcf.org/content/report/proposals-international-tax-reform/. The author would like to thank Jeff Madrick and the Century Foundation staff for hosting the conference and revising the article.