DEBATE: Tax Competition or Tax Cooperation? Consequences for Developing Countries

DEBATE: Tax Competition or Tax Cooperation? Consequences for Developing Countries

The purpose of the debate is to discuss the outcomes of tax competition versus tax cooperation from the perspective of developing countries. This issue will be explored through a series of three resolutions, as follows:

  1. First, be it resolved that: tax competition harms developing countries by reducing their capability to raise fiscal revenue to finance physical and social infrastructure, needed for economic growth and social inclusion.
  2. Second, be it resolved that: tax competition increases developing countries’ reliance on foreign aid, therefore making them more vulnerable to aid volatility.
  3. Third, be it resolved that: tax competition aggravates existing income disparities between developed and developing countries

Presenter:

Brigitte Alepin

Moderator:

Professor Allison Christians

 

The jury will include two experts : 

The Honorable Louise Otis

Jay K. Rosengard

 

Two debaters:

Alison Holder

Veronique de Rugy