: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services.
: Strengthening the ability of residence countries to tax mobile capital. 596.AVI
: Improving transparency between jurisdictions to identify and close arbitrage loopholes. Related Scholarly Context : Governments lowering their tax rates to attract
: Establishing a baseline tax rate to curb harmful competition between nations. 596.AVI
The most cited work under this designation is , which examines how multinational corporations exploit differences between national tax systems. Core Argument of Paper No. 596