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Catching CapitalThe Ethics of Tax Competition$
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Peter Dietsch

Print publication date: 2015

Print ISBN-13: 9780190251512

Published to Oxford Scholarship Online: August 2015

DOI: 10.1093/acprof:oso/9780190251512.001.0001

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Life with (or after) tax competition

Life with (or after) tax competition

(p.188) Chapter 5 Life with (or after) tax competition
Catching Capital

Peter Dietsch

Oxford University Press

Ethical issues arise not only in identifying a just regulatory regime for tax competition but also in the lead-up and aftermath of the necessary reforms. This chapter discusses three questions in this category. First, pending reform, are there any obligations that the winners from tax competition have towards the losers? Second, pending reform, is it ethical to deny poor countries the right to engage in tax competition in order to finance development projects? And third, after reform, are there any conditions under which former tax havens have a legitimate claim to compensation for the loss of tax revenue, jobs, or other advantages?.

Keywords:   transitional justice, compensatory duties, country-by-country reporting, exemptions for developing countries, unwinding tax havens, corporate lobbying

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