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Full-Text Articles in International Economics
Cartelizing Taxes: Understanding The Oecd's Campaign Against Harmful Tax Competition, Andrew P. Morriss, Lotta Moberg
Cartelizing Taxes: Understanding The Oecd's Campaign Against Harmful Tax Competition, Andrew P. Morriss, Lotta Moberg
Andrew P. Morriss
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 …
Navigating The Expanding Universe Of International Treaties On Foreign Investment-- Creation And Use Of A Critical Index, Julien Chaisse
Navigating The Expanding Universe Of International Treaties On Foreign Investment-- Creation And Use Of A Critical Index, Julien Chaisse
Julien Chaisse