The Resource The connection between competitiveness and international taxation

The connection between competitiveness and international taxation

Label
The connection between competitiveness and international taxation
Title
The connection between competitiveness and international taxation
Creator
Subject
Language
eng
Summary
This article describes how the term competitiveness is used in in the context of discussions of international tax policy. Although the term "competitiveness" has been invoked for decades in debates about economic policy and has been applied to a wide range of issues, it continues to attract the ire of economists. In the context of international taxation, however, competitiveness is not generally used as a justification for punitive tax policies. In debates over international taxation, the term "competitiveness" is generally used in two distinct ways. The first is in terms of the ability of companies from different nations to compete against one another to acquire assets in a specific location. The second is in terms of the ability of a nation to attract capital. Moreover, although economists have long appreciated the value to a state of attracting investment and the role of regulatory arbitrage, until recently the economics profession did not appreciate the welfare consequences of ownership. Competitiveness may be a dangerous obsession and the hot button issue in debates about international tax policy, but it need not be an incoherent concept. There is no need to choose between engaging in economic analysis and talking about competitiveness. By carefully defining what is meant by competitiveness and by thoroughly examining how international taxation affects a well-defined conception of competitiveness, the connection between taxation and competitiveness can be rigorously studied. International tax policies could then be formulated after giving proper consideration to the impact of alternative policies on competitiveness
Citation source
In: Tax law review. - New York. - Vol. 65 (2012),
http://library.link/vocab/creatorName
Knoll, M.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • tax competition
  • tax policy
Label
The connection between competitiveness and international taxation
Instantiates
Publication
Label
The connection between competitiveness and international taxation
Publication

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