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Author Bajaj, Ankeet, author

Title Tax competition vs. tax harmonization / written by Ankeet Bajaj
Published [Hyderabad, Andhra Pradesh] : IBS Center for Management Research, [2004]
copyright 2004

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Description 1 online resource (15 pages) : tables
Summary Since the tax policy of a country has become an important determinant in locating foreign capital and labor, countries around the world have started to compete with each other on the basis of the taxes they levy. This development has been a worry for tax collectors. Both the Organisation for Economic Co-operation and Development(OECD) and the European Union have been quick to take steps to contain 'harmful' tax practices of member and non-member countries, which according to them could lead to the erosion of tax revenues for governments around the world in a destructive 'race to the bottom'. A strong case is being made for 'tax harmonisation' - standardisation of tax rates among nations. The case helps to discuss the developments and implications of this tug-of-war
Notes Title from resource description page (viewed June 17, 2016)
Case code: FCP0003
Bibliography Includes bibliographical references
Notes In English
Subject International economic relations -- Case studies
International business enterprises -- Taxation -- Case studies
Taxation -- Case studies
International business enterprises -- Taxation.
International economic relations.
Taxation.
Genre/Form Case studies.
Form Electronic book
Other Titles Tax competition versus tax harmonization