Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
Tax Competition: Harmful To Whom?, Michael Littlewood
Tax Competition: Harmful To Whom?, Michael Littlewood
Michigan Journal of International Law
The aim of this paper is to examine the theory that it is both desirable and feasible to prevent less-developed countries from operating preferential tax regimes (that is, offering tax incentives) as a means of attracting foreign investment.