University of Michigan Law School University of Michigan Law School
University of Michigan Law School Scholarship Repository University of Michigan Law School Scholarship Repository
Book Chapters Faculty Scholarship
2005
Closing the International Tax Gap Closing the International Tax Gap
Joseph Guttentag
Reuven S. Avi-Yonah
University of Michigan Law School
Available at: https://repository.law.umich.edu/book_chapters/70
Follow this and additional works at: https://repository.law.umich.edu/book_chapters
Part of the Banking and Finance Law Commons, Taxation-Transnational Commons, and the Tax Law
Commons
Publication Information & Recommended Citation Publication Information & Recommended Citation
Guttentag, Joseph. "Closing the International Tax Gap." Reuven Avi-Yonah, co-author. In
Bridging the Tax
Gap: Addressing the Crisis in Federal Tax Administration
, edited by M. B. Sawicky, 99-110. Washington,
D.C.: Economic Policy Institute, 2005.
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