What Can Regulatory Competition Can Teach About Tax Competition?
Posted by William Byrnes on July 27, 2015
from International Financial Law Prof Blog
Critics argue that such competition leads inevitably to a “race to the bottom,” with the result of
reducing tax rates and revenue everywhere. But Dr. Andrew Morriss, Texas A&M Law explains, that anyone who has ever filled out a tax return knows, tax rates are just one facet of tax competition. Jurisdictions can compete over a wide range of tax system attributes – all the way from the complexity of the system to special provisions designed to advantage particular forms of investment to general depreciation rules.
Read this article at Competing For Captives: What Regulatory Competition Can Teach About Tax Competition by authors Dr. Andrew P. Morriss, Dean & Anthony G. Buzbee Dean’s Endowed Chairholder, Texas A&M University School of Law; and Drew Estes, a JD/MBA Candidate, Class of 2016, University of Alabama.
William Byrnes' Tax, Wealth, and Risk Intelligence 
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