: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions
The most cited work under this designation is , which examines how multinational corporations exploit differences between national tax systems. Core Argument of Paper No. 596 596.AVI
: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services. 596.AVI
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: 596.AVI