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| Author: | Leather, R. |
| Title: | Harmful Tax Competition? |
| Journal: | Economic Affairs
2002 : DEC, VOL. 22:4, p. 58-63 |
| Index terms: | TAXATION COMPETITION ECONOMICS |
| Language: | eng |
| Abstract: | The knives are out for the tax havens. The Organisation for Economic Co-operation and Development (OECD) continues its assault on 'harmful tax practices and the European Union's 'harmful tax competition' committee powers ahead, despite being led by the UK's Dawn Primarolo. European governments are currently engaged in an assault on tax havens, to stamp out what they call 'unfair tax competition. This article examines and rejects the arguments they use to justify this action and shows that tax competition is (like all forms of competition) beneficial, except perhaps as practised by European governments themselves. The paper provides a substantial list of references on this subject. |
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