Griffith, R;
Klemm, A;
(2004)
What has been the tax competition experience of the past 20 years?
(IFS Working Papers
W04/05
).
The Institute for Fiscal Studies, UCL (University College London), The Institute for Fiscal Studies: London, UK.
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Abstract
This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition. Both individual countries? reforms and multilateralinitiatives and developments are covered. This is followed by an overview of theempirical evidence on tax competition. Our conclusion is that the evidence for someinterdependence in tax setting behaviour is strong, although the exact process driving thisremains unclear. While the most basic tax competition models fail to explain thedevelopment in OECD countries, there is more than one possible explanation for thereforms undertaken if more advanced models are considered. The multilateral initiativesthat were implemented however do not seem to be related to resource-based taxcompetition, instead they are about taxing rights. This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition. Both individual countries? reforms and multilateralinitiatives and developments are covered. This is followed by an overview of theempirical evidence on tax competition. Our conclusion is that the evidence for someinterdependence in tax setting behaviour is strong, although the exact process driving thisremains unclear. While the most basic tax competition models fail to explain thedevelopment in OECD countries, there is more than one possible explanation for thereforms undertaken if more advanced models are considered. The multilateral initiativesthat were implemented however do not seem to be related to resource-based taxcompetition, instead they are about taxing rights.
| Type: | Report |
|---|---|
| Title: | What has been the tax competition experience of the past 20 years? |
| Open access status: | An open access version is available from UCL Discovery |
| Additional information: | Imported via OAI, 7:29:01 23rd Mar 2007 |
| UCL classification: | UCL > Provost and Vice Provost Offices UCL > Provost and Vice Provost Offices > UCL SLASH UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Dept of Economics |
| URI: | https://discovery.ucl.ac.uk/id/eprint/2900 |
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