Tags » Tax Competition

The apple case: The Commission as crusader for tax justice? not so fast

Every now again a Commission state aid or ant-trust decision against a big American company leaves the impression of a Commission red in tooth n’ claw. 1,001 more words

Borders Limit Freedom but Promote Liberty

Like all good libertarians, I hate waiting in government-mandated lines. Heck, you don’t even have to be a curmudgeonly libertarian to have unpleasant thoughts about the Post Office or Department of Motor Vehicles (not to mention the virtual lines that exist for people stuck on hold after calling the IRS or some other inefficient bureaucracy). 1,656 more words


European Commission Launches Shakedown of Apple, Asserts Low Taxes Are "State Aid"

Working the world of public policy, I’m used to surreal moments.

Such as the assertion that there are trillions of dollars of spending cuts in plans… 1,540 more words


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


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