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:
- 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.
- Second, be it resolved that: tax competition increases developing countries’ reliance on foreign aid, therefore making them more vulnerable to aid volatility.
- Third, be it resolved that: tax competition aggravates existing income disparities between developed and developing countries
Professor Allison Christians
The jury will include two experts :
The Honorable Louise Otis
Jay K. Rosengard
Veronique de Rugy