The benefits of tax competition

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The item The benefits of tax competition represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: Most governments have laws to prevent cartels and ensure competition, but most governments do not apply the logic of competition policy to their own activities. This book sets out the benefits that follow when governments promote tax competition. The book begins with a primer on international taxation and then shows why the arguments used by governments to justify the prevention of tax competition are fallacious. The book demonstrates the enormous benefits that come from tax competition and outlines the current threats to tax competition from the EU and the OECD

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Summary: Most governments have laws to prevent cartels and ensure competition, but most governments do not apply the logic of competition policy to their own activities. This book sets out the benefits that follow when governments promote tax competition. The book begins with a primer on international taxation and then shows why the arguments used by governments to justify the prevention of tax competition are fallacious. The book demonstrates the enormous benefits that come from tax competition and outlines the current threats to tax competition from the EU and the OECD