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OECD finds weapons of tax destruction

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  • Michael Littlewood

Abstract

As a way of promoting their economic growth, many developing countries - and most developed countries - offer tax incentives of one kind or another to foreign investors. But, since 1996, the OECD has been engaged on a campaign to stop developing countries from doing this. Michael Littlewood examines the OECD's campaign, and looks at some of the questions it raises.

Suggested Citation

  • Michael Littlewood, 2005. "OECD finds weapons of tax destruction," Competition & Regulation Times 375302, New Zealand Institute for the Study of Competition and Regulation.
    • Handle: RePEc:vuw:vuwcrt:375302
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    File URL: https://ojs.victoria.ac.nz/crt/article/view/3753
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