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Full-Text Articles in International Economics
The Political Economy Of Special Economic Zones, Lotta Moberg
The Political Economy Of Special Economic Zones, Lotta Moberg
Lotta Moberg
Special economic zones (SEZs) are a wide-spread and increasingly popular tool for economic growth. Big or small, secluded or isolated, they are areas where a government allows for different rules to apply than the rest of the country. Most commonly, this means granting fiscal privileges to investors in the zones. Exemptions from taxes, tariffs, and sometimes regulations mean that SEZs form islands of economic liberalization in a country. A common attitude to zones is therefore that while broader liberalization is preferred, SEZs always benefit a country as long as they bring about this marginal improvement. The skeptical view of SEZs …
Cartelizing Taxes: Understanding The Oecd’S Campaign Against “Harmful Tax Competition”, Lotta Moberg, Andrew P. Morriss
Cartelizing Taxes: Understanding The Oecd’S Campaign Against “Harmful Tax Competition”, Lotta Moberg, Andrew P. Morriss
Lotta Moberg
Formed in 1961 to promote global economic and social well-being, the Organisation for Economic Co-operation and Development (OECD) has become the collective voice of rich countries on international tax issues. After an initial focus on improving commerce through addressing double taxation issues, the organization shifted to a focus on restricting tax competition and increasing automatic exchanges of tax information. In this paper we analyze the reasons for this shift in policy focus. After describing the history of the OECD’s work on taxation, we examine the OECD’s project against “harmful tax competition” as it has played out since its launch in …