search query: @indexterm TAX HARMONIZATION / total: 57
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| Author: | Chown, J. |
| Title: | Tax competition |
| Journal: | Economic Affairs
2003 : MAR, VOL. 23:1, p. 23-26 |
| Index terms: | Competition Taxation Tax harmonization Tax reform |
| Language: | eng |
| Abstract: | In modern world, capital enterprise and skilled labour are increasingly mobile, and naturally attracted to countries with low taxes. Indeed tax competition can be healthy, and far preferable to a "tax collectors" cartel. The right of the fiscally oppressed to move themselves and their capital elsewhere is a great defender of economic freedom. |
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