Tax Competition: An Analysis of the Fundamental Arguments
29 Pages Posted: 20 May 2009
Date Written: january 24, 2005
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
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