This paper comments on Alan Auerbach's "A Modern Corporate Tax" (Hamilton Project/CAP, December 2010) and argues that it is not a significant improvement over previous proposals to replace the corporate tax with a cash flow tax.
Corporation and Enterprise Law | Tax Law
Date of this Version
Reuven S. Avi-Yonah, "Déjà Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'" (December 2010). University of Michigan Program in Law and Economics. Working Paper 29.