Tags » Tax Competition

Book review: Global Tax Governance - What is wrong with it and how to fix it

One of the major 21st century challenges for politicians and polities at both the national, regional and international levels is the governance of ever-more global, mobile and flexible economic and financial flows. 1,973 more words

Tax Competition

We're changing the equation of tax competition and corporate profit shifting

Within tax economics, one of the central arguments for tax competition and low(er) taxes on capital, including corporate profits, is that it leads to increased investment and growth (at least in some countries, mostly small open economies). 1,003 more words

OECD

Catching Capital: Thoughts on Dietsch and tax competition

Globalisation and the intensified competition among firms in the global marketplace has had and continues to have many positive effects. However, the fact that tax competition…

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Tax Competition

Switzerland's Self-Destructive Wealth Tax Should Be Abolished

While Switzerland is one of the world’s most market-oriented nations, ranked #4 by Economic Freedom of the World, it’s not libertarian Nirvana.

Government spending, for instance, consumes about one-third of economic output. 626 more words

Taxation

Is Defending Tax Competition Akin to "Trading with the Enemy"?

When I was younger, my left-wing friends said conservatives unfairly attacked them for being unpatriotic and anti-American simply because they disagreed on how to deal with the Soviet Union. 1,264 more words

Fiscal Policy

Presentation at Ateneo Ignite's Tax Exchange

I made this presentation at Ateneo  more than two months ago. The 24-slides presentation is available at my slideshare account. I will show a few slides here. 361 more words