En hyldest til skattekonkurranse

Richard Teather har skrevet bok om skattekonkurranse, The Benefits of Tax Competion. Boken er tilgjengelig på nett. Teather skriver hos mises.org:

Tax competition occurs when a government uses its tax system to try to attract capital, business activity, or wealthy individuals from other countries. At its most obvious this could be a “tax haven” with very low (or even zero) tax rates, but it could include more subtle provisions such as tax breaks for specific businesses relocating into a country. Game theory suggests that if the low-tax countries successfully attract international investment then other governments will respond, leading to a competitive spiral of tax reductions as they all compete for mobile capital.

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