Published onNovember 30, 2021Cartelizing Taxes - Understanding the OECD’s Campaign against ‘Harmful Tax CompetitionTax-PolicyPolitical-EconomyResearchResource-MisallocationBenefit-PoliciesWhile previously addressing issues of double taxation, the OECD shifted to restricting tax competition and increasing automatic exchanges of tax information. We analyze the reasons for this shift in policy focus.
