The Polarities of Tax Competition

Abstract

Tax competition is a topic that is often discussed in the forums
of international tax lawyers. Not only lawyers but also
economists, politicians, and other scientists discuss tax
competition topics. One of the elements that characterize such
discussions is the polarity of the key aspects of tax competition.
Such polarities are the focus of this article, which pulls together
disparate discussions on tax competition polarities. This article
adds to the existing knowledge some key elements to consider
while studying this field. In that context, this article claims that
the study of tax competition should not be done in a one-way
approach, rather in a two-way approach.