Harmful tax competition - Open Access .click

2023
AbstractThis chapter is divided into four sections and addresses three important issues. Section A introduces the structure and content of the chapter. In Section B, the concept of State sovereignty and tax sovereignty is explored in the context of the European legal order.
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THE OECD'S REPORT ON HARMFUL TAX COMPETITION

National Tax Journal, 1998
In response to pressures created by the increasing globalization of the world economy, the OECD has issued a report titled "Harmful Tax Competition: An Emerging Global Issue" that provides an analy...
Weiner, JoAnn M., Ault, Hugh J.
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Restricting preferential tax regimes to avoid harmful tax competition

Regional Science and Urban Economics, 2005
Abstract Governments fear that tax competition erodes national revenues. Preferential tax regimes, which levy different taxes on distinguishable tax bases, are particularly criticized for accelerating a race to the bottom. According to both the EU and the OECD, countries should refrain from this kind of tax discrimination. This viewpoint was recently
Alexander Haupt, Wolfgang Peters
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Is tax competition harmful and is the EU an optimal tax area?

European Journal of Law and Economics, 2006
This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, growth, redistribution, harmonization and individual freedom. A simple game theoretical ap proach is formulated, where for the first time the two players start from unequal initial conditions, thus influencing strategy and outcomes.
George E Halkos
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tax competition
8. economic growth
1. no poverty

law
tax avoidance
european union

globalisation
tax havens
controlled foreign corporation