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.