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The OECD's Report on Harmful Tax Competition

Author

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  • Weiner, JoAnn M.
  • Ault, Hugh J.

Abstract

In response to pressures created by the increasing globalization of the world economy, the OECD has issued a report titled "Harmful Tax Competition: An Emerging Global Issue" that provides an analysis of the phenomenon known as harmful tax competition. The Report identifies factors that characterize tax havens and harmful preferential tax regimes and recommends numerous measures in the areas of domestic legislation, tax treaties, and international cooperation, that countries may pursue to counter harmful tax competition. As part of intensifying international cooperation, the Report recommends that Member countries adopt a set of Guidelines endorsing the "3 R’s:" to refrain, to review, and to remove. By adopting the Report, Members are agreeing to undertake a political commitment to refrain from adopting new measures or strengthening existing measures, to review existing measures that constitute harmful tax practices, and to remove harmful features of preferential tax regimes within a five-year period. In addition, the Report establishes a new international body, the Forum on Harmful Tax Practices, to implement the measures outlined in the Report.

Suggested Citation

  • Weiner, JoAnn M. & Ault, Hugh J., 1998. "The OECD's Report on Harmful Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(3), pages 601-608, September.
    • Handle: RePEc:ntj:journl:v:51:y:1998:i:3:p:601-08
    DOI: 10.1086/NTJ41789355
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    Cited by:

    1. METAXAS Theodore & NIKOU Rania, 2020. "Taxes In The Automotive And Telecommunications Industries Of The Usa: Evolution And Comparison With The European Union," Applied Econometrics and International Development, Euro-American Association of Economic Development, vol. 20(2), pages 99-116.
    2. Jinbaek Park & Young Lee, 2019. "Corporate income taxes, corporate debt, and household debt," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 506-535, June.
    3. Metaxas, Theodore & Nikou, Rania, 2020. "Tax competition in EU and USA: A comparative analysis of the automotive and telecommunication industries," MPRA Paper 102214, University Library of Munich, Germany.
    4. Nicodème, Gaëtan, 2009. "On Recent Developments in Fighting Harmful Tax Practices," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(4), pages 755-771, December.
    5. Maha Mohamed Alsebai Mohamed & Pingfeng Liu & Guihua Nie, 2021. "Are Technological Innovation and Foreign Direct Investment a Way to Boost Economic Growth? An Egyptian Case Study Using the Autoregressive Distributed Lag (ARDL) Model," Sustainability, MDPI, vol. 13(6), pages 1-28, March.

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