TAX COMPETITION

In the modern world, capital enterprise and skilled labour are increasingly mobile, and naturally attracted to countries with low taxes. Indeed tax competition can be healthy, and far preferable to a ‘tax collectors’ cartel.’ The right of the fiscally oppressed to move themselves and their capital e...

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Bibliographic Details
Published in:Economic affairs (Harlow) 2003-03, Vol.23 (1), p.23-26
Main Author: Chown, John
Format: Article
Language:English
Online Access:Get full text
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Summary:In the modern world, capital enterprise and skilled labour are increasingly mobile, and naturally attracted to countries with low taxes. Indeed tax competition can be healthy, and far preferable to a ‘tax collectors’ cartel.’ The right of the fiscally oppressed to move themselves and their capital elsewhere is a great defender of economic freedom.
ISSN:0265-0665
1468-0270
DOI:10.1111/1468-0270.00396