BRICS -- The Potential of Cooperation

Forthcoming in BRICs and the Emergence of International Tax Coordination (Yariv Brauner and Pasquale Pistone, eds)

19 Pages Posted: 15 Dec 2014 Last revised: 7 Jan 2015

Date Written: December 14, 2014

Abstract

Policymakers and scholars troubled by the race to the bottom created by tax competition espouse a cooperative multilateral solution that will compel universal cooperation. This chapter suggests that cooperation should be treated with caution, as – despite its positive reputation – cooperation is not necessarily good per-se and its consequences are not always desirable. Thus, in considering cooperation, countries – and the BRICS in particular – should not automatically adhere to cooperative initiatives, but rather carefully evaluate the desirability of such initiatives.

Keywords: BRICS, Tax Competition, Cooperation

Suggested Citation

Dagan, Tsilly, BRICS -- The Potential of Cooperation (December 14, 2014). Forthcoming in BRICs and the Emergence of International Tax Coordination (Yariv Brauner and Pasquale Pistone, eds). Available at SSRN: https://ssrn.com/abstract=2538105 or http://dx.doi.org/10.2139/ssrn.2538105

Tsilly Dagan (Contact Author)

Bar Ilan University ( email )

Ramat Gan
Ramat Gan, 52900
Israel

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