The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective
Reuven S. Avi-Yonah
University of Michigan Law School
August 1, 2008
U of Michigan Law & Economics, Olin Working Paper No. 08-013
U of Michigan Public Law Working Paper No. 115
Ten years ago the OECD published its report on Harmful Tax Competition: An Emerging Global Issue. This was followed by a series of concrete measures designed to limit some forms of harmful tax competition, such as preferential regimes in OECD countries and offshore tax havens. The OECD initiative has met considerable resistance and in some ways has fallen short of its goals. Nevertheless, this paper will argue that it has been a worthwhile effort and has achieved some measure of success. The paper will then go on to outline some future directions for the project.
Number of Pages in PDF File: 18
Keywords: tax competition, OECD
JEL Classification: H25
Date posted: August 4, 2008 ; Last revised: August 15, 2008
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