Harmful Tax Competition?
Year: 2002
Type: article
Abstract: 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.
Source: Economic Affairs
Author: Richard Teather
Institution: Bournemouth University
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2111740358