Schädlicher Steuerwettbewerb und der OECD-Kodex "guter" Besteuerung

Gregor A. Larbig

Working Paper Series B from Friedrich Schiller University of Jena, School of of Economics and Business Administration

Abstract: According to the latest OECD-publication on tax competition, harmfulness and fairness of international tax arrangements are an emerging global issue. This paper surveys the current suggestions of the OECD for a code of „fair and good“ taxation from perspective of international cooperation theory due to the very nature of international tax competition. The main problem for new rules of international taxation will be implementation and enforcement by a supra- national organization.

Keywords: Tax Competition; Tax Dumping; Tax Havens; Preferential Tax Regimes (search for similar items in EconPapers)
JEL-codes: E6 H2 H8 (search for similar items in EconPapers)
Date: 1998-10-15
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Persistent link: https://EconPapers.repec.org/RePEc:jen:jenavo:1998-14

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