Reuven S. Avi-Yonah

Publications

• From Relic to Relevance, The Resurgence of Tariffs
  77 UC L.J. 497 (2026) · UC Law Journal · 2026
• Taxes And Certainty: Challenges In Judicial Review Of U.S. Tax Legislation
  30 SUFFOLK J. TRIAL & APP. ADVOC. 169 (2025) · Suffolk Journal of Trial and Appellate Advocacy · 2025
• Containing the Blast Radius: Can Congress Save the Code from Realization?
  28 FLA. TAX REV. (2025) · Florida Tax Review · 2025
• Boden Lecture: Taxation of Autonomous Artificial Intelligence
  108 MARQ. L. REV. 1081 (2025) · Marquette Law Review · 2025
• The Dubious Constitutional Origins of Treaty Overrides: A Response to Rosenbloom and Shaheen
  26 FLA. TAX REV. (2023) · Florida Tax Review · 2023
• What Would Surrey Say? The Long Reach of Stanley S. Surrey
  86 LAW & CONTEMP. PROBS. 187 (2023) · Law and Contemporary Problems · 2023
• Stanley Surrey, the Code and the Regime
  25 FLA. TAX REV. (2023) · Florida Tax Review · 2023
• Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax
  43 MICH. J. INT'L L. 505 (2022) · Michigan Journal of International Law · 2022
• Should U.S. Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)
  16 DUKE J. CONST. L. & PUB. POL'Y 65 (2021) · Duke Journal of Constitutional Law & Public Policy · 2021

• A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits
  39 MICH. J. INT'L L. 155 (2018) · Michigan Journal of International Law · 2018
• Be Careful What You Wish For? Reducing Inequality in the Twenty-First Century
  116 MICH. L. REV. 1001 (2018) · Michigan Law Review · 2018
• Altera, the Arm's Length Standard, and Customary International Tax Law
  MJIL Opinio Juris · 2017
• Tax Symposium: Introduction
  38 MICH. J. INT'L L. 161 (2017) · Michigan Journal of International Law · 2017
• Hanging Together: A Multilateral Approach to Taxing Multinationals
  5 MICH. BUS. & ENTREPRENEURIAL L. REV. 137 (2016) · Michigan Business & Entrepreneurial Law Review · 2016
• Who Invented the Single Tax Principle?: An Essay on the History of U.S. Treaty Policy
  59 N.Y.L. SCH. L. REV. (2015) · NYLS Law Review · 2015
• Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond)
  40 PEPP. L. REV. (2013) · Pepperdine Law Review · 2013

• The OECD Harmful Tax Competition Report: A Retrospective After a Decade
  34 BROOK. J. INT'L L. (2009) · Brooklyn Journal of International Law · 2009
• The Report of the President's Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal
  59 SMU L. REV. 551 (2006) · SMU Law Review · 2006
• Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split
  9 FLA. TAX REV. (2006) · Florida Tax Review · 2006
• Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other's Tax Jurisprudence?
  48 L. QUAD. (2006) · Law Quadrangle (formerly Law Quad Notes) · 2006
• Bridging the North/South Divide: International Redistribution and Tax Competition
  Michigan Journal of International Law · 2004
• Globalization, Law and Development: Introduction and Overview (Globalization, Law and Development Conference)
  Michigan Journal of International Law · 2004
• The Case for Retaining the Corporate AMT
  56 SMU L. REV. 333 (2003) · SMU Law Review · 2003
• Tax Stories and Tax Histories: Is There a Role for History in Shaping Tax Law?
  Michigan Law Review · 2003
• Tax Stories and Tax Histories: Is There a Role for History in Shaping Tax Law?
  101 MICH. L. REV. 2227 (2003) · Michigan Law Review · 2003
• Why Tax the Rich? Efficiency, Equity, and Progressive Taxation
  111 YALE L.J. 1391 (2002) · Yale Law Journal · 2002
• Treating Tax Issues Through Trade Regimes
  26 BROOK. J. INT'L L. (2001) · Brooklyn Journal of International Law · 2001
• Globalization & Tax Competition: Implications for Developing Countries
  44 L. QUAD. (2001) · Law Quadrangle (formerly Law Quad Notes) · 2001

• Comment on Peroni, Fleming and Shay, Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source Income
  52 SMU L. REV. 531 (1999) · SMU Law Review · 1999
• Comment on Shay and Summers: Selected International Aspects of Fundamental Tax Reform Proposals
  51 U. MIAMI L. REV. 1085 (1997) · University of Miami Law Review · 1997
• From Income to Consumption Tax: Some International Implications
  33 SAN DIEGO L. REV. 1329 (1996) · San Diego Law Review · 1996