596.avi

The most cited work under this designation is , which examines how multinational corporations exploit differences between national tax systems. Core Argument of Paper No. 596

: Improving transparency between jurisdictions to identify and close arbitrage loopholes. Related Scholarly Context 596.AVI

: Strengthening the ability of residence countries to tax mobile capital. The most cited work under this designation is

: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services. 596.AVI