Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including:
: Strengthening the ability of residence countries to tax mobile capital. 596.AVI
: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services. Avi-Yonah typically advocates for a more robust multilateral
The most cited work under this designation is , which examines how multinational corporations exploit differences between national tax systems. Core Argument of Paper No. 596 596.AVI
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: