brief

Tax competition

by Christian Von Haldenwang,

Tommaso Faccio,

Tobias Hentze,

Thomas Mättig,

Irma Johanna Mosquera Valderrama,

Agustín Redonda,

Gabriela Rigoni,

Jakob Schwab and

Rob Vos

T20 Trade, Investment and Tax Cooperation Task Force Brief | 2018 | Pages: 9

DOI : https://www.g20-insights.org/policy_briefs/tax-competition/

Open Access

Citation

Von Haldenwang, Christian; Faccio, Tommaso; Hentze, Tobias; Mättig, Thomas; Valderrama, Irma Johanna Mosquera; Redonda, Agustín; Rigoni, Gabriela; Schwab, Jakob; and Vos, Rob. 2018. Tax competition. T20 Argentina: Trade, Investment and Tax Cooperation Task Force Brief. https://www.g20-insights.org/policy_briefs/tax-competition/

The world is facing a new round of international tax competition that may result in a ruinous race to the bottom, undermining the fiscal capacity of states to respond to global challenges and to implement the Agenda 2030. G20 leaders must take action to strengthen multilateral and cooperative approaches to taxation, curtail harmful tax competition and protect their own tax base as well as that of developing countries.

Topics

Countries

Divisions

Markets, Trade, and Institutions (MTID)

Tax competition

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