What has been the tax competition experience of the past 20 years?

Rachel Griffith () and Alexander Daniel Klemm

No W04/05, IFS Working Papers from Institute for Fiscal Studies

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 multilateral initiatives and developments are covered. This is followed by an overview of the empirical evidence on tax competition. Our conclusion is that the evidence for some interdependence in tax setting behaviour is strong, although the exact process driving this remains unclear. While the most basic tax competition models fail to explain the development in OECD countries, there is more than one possible explanation for the reforms undertaken if more advanced models are considered. The multilateral initiatives that were implemented however do not seem to be related to resource-based tax competition, instead they are about taxing rights.

Keywords: Corporation; tax (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-his, nep-pbe and nep-pub
Date: 2004-02
View list of references View citations in EconPapers

Downloads: (external link)
http://www.ifs.org.uk/wps/wp0405.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:ifs:ifsewp:04/05

Ordering information: This working paper can be ordered from
The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE

Access Statistics for this paper

More papers in IFS Working Papers from Institute for Fiscal Studies
Address: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE
Series data maintained by Emma Hyman ().