Leniency is needed for a good kind of civil disobedience.
Reuven Avi-Yonah
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and director of the International Tax LL.M. Program at the University of Michigan.
Posted inEconomic Policy
Time to Pass the Global Minimum Corporate Tax
Biden stepped up and helped negotiate a global deal last fall. Now, Congress has to act.
Posted inEconomic Policy
Time to Tax Excessive Corporate Profits
We did during WWII and in the 1980s. It’s the right way to deal with ‘inflation’ that is pure price-gouging.
Posted inEconomic Policy
How Ron Wyden Wants to Weaken Taxes on Multinationals
His proposal keeps Trump loopholes and bears the fingerprints of corporate lobbyists.
Posted inArticle
GILTI as Charged: How Wyden’s Proposal Reduces Taxes Paid by Multinationals
Read the article “How Ron Wyden Wants to Weaken Taxes on Multinationals” The amount of tax paid is determined by the foreign country, but in order to determine whether the foreign rate equals the GILTI rate, it is necessary to define the tax base (tax rate = tax paid/tax base). And the base is open […]
Posted inEconomic Policy
How to Tax Multinational Corporations
There is no mystery. Governments just need to want to do it.
Posted inEconomic Policy
The Devil in the Tax Details
Biden’s international tax reform plan is progressive. Sen. Ron Wyden’s variation is far more pro-corporate.
Posted inEconomic Policy
Using Tax Policy to Promote Rural Development
We could shift the failed tax preference for opportunity zones into a targeted strategy to create more jobs for rural America.
Posted inEducation in America
Overcoming Political Polarization
Federal funding of education is one key strategy.
Posted inEconomic Policy
A Decisive Tax Defeat for the Multinationals?
Altera, owned by Intel, just lost a major case on corporate offshore tax evasion. It could signal the end of ‘transfer pricing’—the most common and flagrant way big companies avoid taxes.