Tax Competition: An Analysis of the Fundamental Arguments

29 Pages Posted: 20 May 2009  

Avi Nov

College of Management (Israel) - School of Law; College of Management (Israel) - School of Business Administration

Date Written: january 24, 2005

Abstract

In this paper I present two contradictory arguments on the desirability of tax competition. The argument between scholars and policymakers on the appropriate approach toward tax competition is yet undecided, but in recent years there have been increasing international efforts to design international standards and norms to control tax competition. The OECD and the EC initiatives (discussed in the article) are examples of those developments in setting international standards for minimizing tax competition. Yet the viability of those standards (without considering their desirability) is, to a large extent, questionable.

Keywords: tax competition, international standards, OECD

Suggested Citation

Nov, Avi, Tax Competition: An Analysis of the Fundamental Arguments (january 24, 2005). Tax Notes International, Vol. 37, 2005. Available at SSRN: https://ssrn.com/abstract=1406847

Avi Nov (Contact Author)

College of Management (Israel) - School of Law ( email )

7 Yitzhak Rabin Blvd.
P.O. Box 25072
Rishon LeZion, 75190
Israel

College of Management (Israel) - School of Business Administration ( email )

7 Yitzhak Rabin Blvd.
P.O. Box 25072
Rishon LeZion, 75190
Israel

Paper statistics

Downloads
90
Rank
232,565
Abstract Views
540