According to the latest OECD-publication on tax competition, harmfulness and fairness of international tax arrangements are an emerging global issue. This paper surveys the current suggestions of the OECD for a code of „fair and good“ taxation from perspective of international cooperation theory due to the very nature of international tax competition. The main problem for new rules of international taxation will be implementation and enforcement by a supra- national organization.
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Paper provided by Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultät in its series Working Paper Series B with number
1998-14.
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Find related papers by JEL classification: E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook H2 - Public Economics - - Taxation, Subsidies, and Revenue H8 - Public Economics - - Miscellaneous Issues
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