OECD finds weapons of tax destruction

Michael Littlewood

No 375302, Competition & Regulation Times from New Zealand Institute for the Study of Competition and Regulation

Abstract: As a way of promoting their economic growth, many developing countries - and most developed countries - offer tax incentives of one kind or another to foreign investors. But, since 1996, the OECD has been engaged on a campaign to stop developing countries from doing this. Michael Littlewood examines the OECD's campaign, and looks at some of the questions it raises.

Date: 2005-09-01
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Persistent link: https://EconPapers.repec.org/RePEc:vuw:vuwcrt:375302

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