: 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 framework to address these issues, including: 596.AVI
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: : Governments lowering their tax rates to attract
: Strengthening the ability of residence countries to tax mobile capital. including: In this paper
: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions