Tax Competition: harmful to whom?
Michael Littlewood
Abstract
Michael Littlewood
Abstract
The aim of this paper is to examine the theory that it is both desirable and feasible to prevent less-developed countries from operating preferential tax regimes (that is, offering tax incentives) as a means of attracting foreign investment.
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The aim of this paper is to examine the theory that it is both desirable and feasible to prevent less-developed countries from operating preferential tax regimes (that is, offering tax incentives) as a means of attracting foreign investment.
Key concepts: Competition (biology), Business, International trade, International economics, Economics, Ecology, Biology