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Economic Affairs, 2002
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.
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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.
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Tax Avoidance and Harmful Tax Competition: A Proposal for an Alternative Solution
European Taxation, 2022For decades, the European Commission has made attempts to resolve the problem of tax avoidance and harmful tax competition in the European Union. It has proposed various solutions, including the Common Consolidated Corporate Tax Base (CCCTB), the EU Anti-Tax Avoidance Directive (2016/1164) (ATAD), and the recently discussed Pillars One and Two ...
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2004
There is an on-going debate about tax competition or tax harmonization. The high-tax welfare states want to keep tax rates high so that they can continue to fund their social welfare programs. But they are losing business and investments to lower tax jurisdictions where governments let people and businesses keep a higher percentage of their income ...
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There is an on-going debate about tax competition or tax harmonization. The high-tax welfare states want to keep tax rates high so that they can continue to fund their social welfare programs. But they are losing business and investments to lower tax jurisdictions where governments let people and businesses keep a higher percentage of their income ...
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Public Policy: Offshore Centres and Tax Competition: The Harmful Problem
2017The scope for financial crime has widened with the expansion and increased integration of financial markets. Money laundering, terrorism financing and tax crime have all changed in both nature and dimension. As new technologies reduce the importance of physical proximity to major onshore financial centres so a new generation of Offshore Financial ...
MASCIANDARO, DONATO, J. ALWORTH
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Harmful Tax Competition: Six Belgian Tax Incentives under the Microscope
EC Tax Review, 2013In today's globalized environment, tax motives have begun to play an increasingly prominent role in a company's (re)location decision. Because of this development, national states have to ensure that their tax systems remain competitive in order to attract new investments (and the corresponding taxable income). However, in doing so, they should refrain
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Fighting Harmful Tax Competition Generated by Offshore Jurisdictions [PDF]
Academic Journal of Economic Studies, 2015 Harmful tax competition is not just tax system, but can also undermine the interests of local communities and the environment. Tax havens are a huge drain of resources from other countries (basic non tax haven) to offshore areas. To operate, tax havens are supported economically, politically, and socially by high tax states.
Dan Drosu Saguna, Daniela Iuliana Radu
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‘Harmful’ Tax Competition and the Future of Offshore Financial Centres
Journal of Money Laundering Control, 2002Offshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as facilitating criminal activities such as laundering drug money as well as tax evasion and tax avoidance by residents of high‐tax welfare states.
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Congress Review: Harmful tax competition or harmful tax harmonization
EC Tax Review, 1999openaire +1 more source