About

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He specializes in corporate and international taxation and has served as a consultant to the US Department of the Treasury and the Organisation for Economic Co-operation and Development on tax competition. Avi-Yonah is a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University’s Centre for Business Taxation. His academic background includes a BA from The Hebrew University of Jerusalem, and MA, PhD, and JD degrees from Harvard University. He has previously taught at Harvard Law School and Boston College, and has practiced law with firms such as Milbank, Tweed, Hadley & McCloy, Wachtell, Lipton, Rosen & Katz, and Ropes & Gray. His research and scholarship focus on tax law, with notable contributions to international tax law, tax competition, and fiscal policy, and he has published extensively on these topics.

Research topics

• Economics
• Virology
• Medicine
• Business
• Political Science
• Public economics
• Market economy
• Accounting
• Finance

Selected publications

• The Forgotten Weapon: Section 891 And the Origins of U.S. Retaliatory Tax Policy

  SSRN Electronic Journal · 2026-01-01

  preprintOpen access1st authorCorresponding
  PublisherDOI

• Progressive Tax Rates as a Response To Algorithmic Tacit Collusion

  SSRN Electronic Journal · 2026-01-01

  preprintOpen access1st authorCorresponding
  PublisherDOI

• Is the US Exit Tax Constitutional?

  SSRN Electronic Journal · 2025-01-01

  preprintOpen access1st authorCorresponding
  PublisherDOI

• Is the UTPR Extraterritorial or Discriminatory?

  SSRN Electronic Journal · 2025-01-01

  preprintOpen access1st authorCorresponding
  PublisherDOI

• Are Digital Services Taxes Tariffs?

  SSRN Electronic Journal · 2025-01-01 · 1 citations

  preprintOpen access1st authorCorresponding
  PublisherDOI

• Guest Editorial: A CORE Proposal for Budget Caring — Will the EU Adopt a Progressive Corporate Tax?

  Intertax · 2025-09-01

  articleOpen access1st authorCorresponding
  PublisherOA PDFDOI

• Fifty Years of 'Cut To Grow': How Changing Narratives around Corporate Tax Policy Have Undermined Child and Family Well-Being

  SSRN Electronic Journal · 2025-01-01

  preprintOpen access
  PublisherDOI

• Should the United States Abandon Citizenship-Based Taxation?

  SSRN Electronic Journal · 2025-01-01

  preprintOpen access1st authorCorresponding
  PublisherDOI

• Taxing Nomads

  Cambridge University Press eBooks · 2025-12-18

  book-chapter1st authorCorresponding
  PublisherDOI

• Tax Experience Isn’t Everything: A Tale of Two Justices

  SSRN Electronic Journal · 2025-01-01

  preprintOpen access1st authorCorresponding
  PublisherDOI

Frequent coauthors

• Yuri Biondi

  Institut de Recherche Interdisciplinaire en Sciences Sociales

  381 shared

• Franz Printing

  Walter de Gruyter (Germany)

  305 shared

• Druck Stückle

  Universidad de Santiago de Chile

  305 shared

• Markus Kügel

  Walter de Gruyter (Germany)

  134 shared

• J-Gate Journaltocs

  Yale University

  98 shared

• Franz Stückle

  Queen's University

  75 shared

• Druck Und Verlag

  Walter de Gruyter (Germany)

  75 shared

• Markus Advertisements

  Microsoft (United States)

  74 shared

Awards & honors

• Member of the American Law Institute
• Fellow of the American Bar Foundation
• Fellow of the American College of Tax Counsel
• International Research Fellow at Oxford University’s Centre…
• IFA Italy prize for “Complete Distributive Rules and the Sin…