Chapter 6 Has Tax Competition Become Less Harmful?
Author:
Mr. Shafik Hebous
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Abstract

Countries compete over productive capital and paper profits. Taxation has been one important element in the set of policy instruments regarding competition.1 Tax instruments include, inter alia, corporate income tax rates and preferential tax regimes that offer a lower tax burden on specific types of income—typically associated with mobile activities or specific geographical areas.2

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Why Reform Is Needed and How It Could Be Designed