: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services.
: 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. : Governments lowering their tax rates to attract
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You can find further discussion or related papers by Reuven S. Avi-Yonah on academic repositories like SSRN or the University of Michigan Law School faculty page.