Alabama Law Scholarly Commons Working Papers Faculty Scholarship 10-28-2011 Cartelizing Taxes: Understanding the OECD's Campaign Against 'Harmful Tax Competition' Lotta Moberg William Blair & Co.,
[email protected] Andrew P. Morriss Texas A&M University (TAMU) - School of Law,
[email protected] Follow this and additional works at: https://scholarship.law.ua.edu/fac_working_papers Recommended Citation Lotta Moberg & Andrew P. Morriss, Cartelizing Taxes: Understanding the OECD's Campaign Against 'Harmful Tax Competition', (2011). Available at: https://scholarship.law.ua.edu/fac_working_papers/272 This Working Paper is brought to you for free and open access by the Faculty Scholarship at Alabama Law Scholarly Commons. It has been accepted for inclusion in Working Papers by an authorized administrator of Alabama Law Scholarly Commons. THE UNIVERSITY OF ALABAMA SCHOOL OF LAW Cartelizing Taxes: Understanding the OECD’s Campaign Against “Harmful Tax Competition” Andrew P. Morriss Lotta Moberg Working Paper This paper can be downloaded without charge from the Social Science Research Network Electronic Paper Collection: http://ssrn.com/abstract=1950627 Electronic copy available at: http://ssrn.com/abstract=1950627 Cartelizing Taxes: Understanding the OECD’s Campaign against “Harmful Tax Competition” Andrew P. Morriss D. Paul Jones, Jr. & Charlene A. Jones Chairholder in Law & Professor of Business University of Alabama Box 870382 Tuscaloosa, Alabama 35406 (205) 348-9715
[email protected] Lotta Moberg Ph.D. Candidate George Mason University Department of Economics
[email protected] Draft of October 27, 2011 Electronic copy available at: http://ssrn.com/abstract=1950627 Electronic copy available at: http://ssrn.com/abstract=1950627 Cartelizing Taxes: Understanding the OECD’s Campaign against “Harmful Tax Competition” Andrew P.