Tax Competition’s Terminological and Factitious Lure

Journal
Prebble, J.
International; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Professor John Prebble evaluates contentions that tax competition is a social good. He charts the progress of the OECD from apparently supporting to seemingly abandoning that stance.