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ABOUT THE AUTHOR

Reuven S. Avi-Yonah

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program at the University of Michigan School of Law.

POSTS BY Reuven S. Avi-Yonah

26 April 2016

Reuven S. Avi-Yonah, Gianluca Mazzoni

Why Transparency Alone Will Not Suffice To Fight Tax Evasion

I am skeptical about the effectiveness of a shift towards more transparency. I do not believe that this could help overcoming the growing gap between legality and legitimacy in international tax law. Especially, I do not see how the gap can be reduced by making taxpayer information public. Or better, I do not believe this is the right path that States should pursue. Continue reading >>

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04 April 2016

Reuven S. Avi-Yonah

The Panama Papers: What Should Be Done?

If the U.S., the European Union, and Japan were to agree to impose a tax on income flows to tax havens, the tax-evasion problem would largely be solved without the need for cooperation from the havens. Using a 30 percent tax will do the trick. What prevents this obvious solution from happening is that the U.S. is willing to aid and abet tax evasion by Europeans, while the EU is willing to aid and abet tax evasion by Americans. This reflects the political power of the rich on both sides of the Atlantic. Continue reading >>

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