Author Description

3: International Tax Competition, Harmful Tax Practices and the 'Race to the Bottom': A Special Focus on Unstrategic Tax Incentives in Africa -- Executive Summary -- 1. Introduction -- 2. Historical Background: The OECD Work on Curtailing Harmful Tax Practices -- 3. The Pertinent Harmful Tax Practice in Africa: Granting Unstrategic Tax Incentives -- 4. Factors Leading to Unstrategic Tax Incentives -- 5. Addressing Unstrategic Tax Incentives at the Domestic Level -- 6. Addressing the Impact of All Tax Incentives at the International Level: Harmful Tax Competition and the Race to the Bottom.