Auszug
That competition between governments leads to a “race to the bottom”, harming everyone, is quite a popular idea nowadays. People holding this view include prominent economists (Sinn 2003),1 and are quick to demand tax harmonisation or European regulation as a counter-measure. The OECD has started to use “naming and shaming” techniques to combat “unfair” tax practices under the aegis of its Global Forum initiative (OECD 2006).
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Beckmann, K. (2008). Tax competition strategies and Europe’s fiscal constitution. In: Bos, E., Dieringer, J. (eds) Die Genese einer Union der 27. VS Verlag für Sozialwissenschaften. https://doi.org/10.1007/978-3-531-90791-8_7
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