TAX COMPETITION
John Chown
Economic Affairs, 2003, vol. 23, issue 1, 23-26
Abstract:
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.
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:bla:ecaffa:v:23:y:2003:i:1:p:23-26
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