Business, Management and Accounting
4 years ago

Tax competition doesn't lead to lower taxes, benefits both developed and developing nations.

1 view
Berkeley journal of international law
The Tax Calculus of Corporate Locational Decisions
Elizabeth Chorvat

Paper Summary

The article argues that tax competition doesn't always lead to lower taxes for businesses. By changing tax systems to be more fair, developed countries can still attract investments while allowing developing nations to compete for capital.

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