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Tax Battles: The dangerous global race to the bottom on corporate tax

Tax Battles: The dangerous global race to the bottom on corporate tax
46 pages

Authors
Berkhout, Esmé

Publication date
12 Dec 2016

ISBN
978-0-85598-848-7

Publisher
Oxfam

Series
Oxfam Briefing Papers

Type
Policy paper

Collecting tax is one of the key means by which governments are able to address poverty and inequality. But big business is dodging tax on an industrial scale, depriving governments across the globe of the money they need to address poverty and invest in healthcare, education and jobs. This report exposes the world’s worst corporate tax havens – extreme examples of a destructive race to the bottom on corporate tax which has seen governments across the globe slash corporate tax bills in an attempt to attract business. It calls on governments to work together to put a stop to this before it is too late.

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