Tax competition and coordination is one of the most pressing issues for tax authorities in modern economies, but it is a highly controversial subject. Some argu

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to

Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The ec

Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax sy

The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reform