Business Case Studies, Fiscal Policy Case Study, Tax Competition,Tax Harmonisation

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Fiscal Policy Case Study

Case Title:

Tax Competition Vs Tax Harmonisation

Publication Year : 2004

Authors: Ankeet Bajaj & G Srikanth

Industry: General Business


Case Code: FCP0003

Teaching Note: Available

Structured Assignment: Available

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Since the tax policy of a country has become an important determinant in locating foreign capital and labour, 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.

Pedagogical Objectives:

  • To discuss the developments and implications of tax competition and tax harmonisation
  • To discuss the merits and demerits of tax harmonisation and tax competition.

Keywords : Tax competition vs tax harmonisation, Tax policies, European Union, Tax incentives, Tax evasion, avoidance, Globalisation, Organisation for Economic Co-operation and Development, Finance Case Study, Domestic legislation, Tax minimisation vehicles, Tax havens, Corporate, business tax, Economic and financial affairs (ECOFIN), Cross border investment, Foreign direct investment, Harmful tax practices

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