Harmful tax competition
Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
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at 250 WPM1h 20m
The average reader, reading at a speed of 250 WPM, would take 1h 20m to read Harmful tax competition.
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80
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Harmful tax competition
by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
Published
1998
Publisher
OECD
Pages
80
ISBN-10
9264160906
Description
Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries.
Subjects
Frequently Asked Questions
How many pages are in Harmful tax competition?
This edition of Harmful tax competition has approximately 80 pages. Please note, this is an estimate and the exact page count can vary between hardcover, paperback, and e-book versions.
How long does it take to read Harmful tax competition?
For most readers, Harmful tax competition typically takes between 1h 40m and 1h 7m to complete. This is based on the book's length of approximately 20,000 words and common reading speeds.
Here's a detailed breakdown: • Continuous reading at 250 WPM: approximately 1h 20m of focused reading • Casual reading (30 minutes/day): you could finish in roughly 3 days • Estimated word count: 20,000 words
Your individual reading time will vary based on your personal reading pace, the amount of daily reading time, and your familiarity with the subject matter.
What is the word count of Harmful tax competition?
The estimated word count for Harmful tax competition is approximately 20,000 words. This figure is calculated using industry-standard methods that consider genre-specific word density patterns, typical formatting and layout characteristics, and standard words-per-page ratios for published books.
This is an approximation — actual word count may vary based on font size, formatting, edition, and the presence of illustrations or charts.
Who is the author of Harmful tax competition?
Harmful tax competition was written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs..
When was Harmful tax competition published?
The publication date for this specific edition is 1998. The original work may have been published on a different date.