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The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective

18 Pages Posted: 4 Aug 2008 Last revised: 15 Aug 2008

Reuven S. Avi-Yonah

University of Michigan Law School

Date Written: August 1, 2008

Abstract

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.

Keywords: tax competition, OECD

JEL Classification: H25

Suggested Citation

Avi-Yonah, Reuven S., The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective (August 1, 2008). U of Michigan Law & Economics, Olin Working Paper No. 08-013; U of Michigan Public Law Working Paper No. 115. Available at SSRN: https://ssrn.com/abstract=1194942 or http://dx.doi.org/10.2139/ssrn.1194942

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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