Overview

Beginning with a primer on international taxation, this IEA monograph shows why the arguments used by governments to prevent tax competition are fallacious and demonstrates the enormous benefits that can flow from such competition. The activities of so-called tax havens frequently prevent the double or triple taxation of investment returns, and other forms of tax competition prevent governments from exploiting their citizens through high taxes on labour. The author outlines the current threats to tax competition from the EU and OECD and proposes ways in which the UK government should respond to those threats.

ISBN-13

9780255365697

ISBN-10

0255365691

Weight

0.43 Pounds

Dimensions

7.87 x 0.39 x 5.12 In

List Price

$18.95

Format

Hardcover

Language

English

Pages

178 pages

Publisher

Institute Of Economic Affairs

Published On

2005-12-14



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