This paper addresses three questions: 1. Is there evidence that the tax systems of different countries have converged (i.e., become more similar) in the period 1980-2010? 2. If so, what is the explanation for this convergence? 3. Is convergence a positive or negative development

Avi-Yonah, Reuven S.

English

University of Michigan School of Law

University of Michigan Law School University of Michigan Law School Scholarship Repository Law & Economics Working Papers 7-1-2010 Tax Convergence and Globalization Reuven S. Avi-Yonah University of Michigan Law School, aviyonah@umich.edu Follow this and additional works at: https://repository.law.umich.edu/law_econ_current  Part of the Taxation-Transnational Commons Working Paper Citation Avi-Yonah, Reuven S., "Tax Convergence and Globalization" (2010). Law & Economics Working Papers. 18. https://repository.law.umich.edu/law_econ_current/art18 This Article is brought to you for free and open access by University of Michigan Law School Scholarship Repository. It has been accepted for inclusion in Law & Economics Working Papers by an authorized administrator of University of Michigan Law School Scholarship Repository. 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Tax Convergence and Globalization

https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1130&amp;context=law_econ_current

Tax Convergence and Globalization

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