Harmful tax competition?

This source preferred by Richard Teather

Authors: Teather, R.

Journal: Institute of Economic Affairs

Volume: 22

Pages: 58-63

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Authors: Teather, R.

Journal: Economic Affairs

Volume: 22

Issue: 4

Pages: 58-63

ISSN: 0265-0665

DOI: 10.1111/1468-0270.00385

European governments are currently engaged in an assault on tax havens, to stamp out what they call 'unfair tax competition.' This article examines and rejects the arguments they use to justify this action and shows that tax competition is (like all forms of competition) beneficial, except perhaps as practised by European governments themselves.

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