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Cross-Border Tax Arbitrage: a Law and Economic Approach

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dc.contributor.author Whittington, Stephen A
dc.date.accessioned 2011-08-12T02:57:42Z
dc.date.accessioned 2022-10-27T03:03:42Z
dc.date.available 2011-08-12T02:57:42Z
dc.date.available 2022-10-27T03:03:42Z
dc.date.copyright 2010
dc.date.issued 2010
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/25622
dc.description.abstract This paper is about cross-border tax arbitrage. The paper takes a law and economics approach to determine whether cross-border tax arbitrage reduces economic efficiency. Having established that there are economic harms arising from cross-border tax arbitrage, appropriate governmental responses are considered. Game theory, in particular the prisoner’s dilemma, is considered in order to determine the challenges that governments face in responding to cross-border tax arbitrage. In addition, focal points of the international tax regime and tax harmonisation induced by tax competition are considered that a game theoretic perspective. en_NZ
dc.format pdf en_NZ
dc.language en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.subject International tax en_NZ
dc.subject Tax arbitrage en_NZ
dc.subject Tax competition en_NZ
dc.subject Law and economics en_NZ
dc.subject Game theory en_NZ
dc.title Cross-Border Tax Arbitrage: a Law and Economic Approach en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Law en_NZ
vuwschema.type.vuw Bachelors Research Paper or Project en_NZ
thesis.degree.discipline Law en_NZ
thesis.degree.grantor Te Herenga Waka—Victoria University of Wellington en_NZ
thesis.degree.name Bachelor of Laws with Honours en_NZ

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