Competing For Captives: What Regulatory Competition Can Teach About Tax Competition (Guest Blogger Dr. Andrew Morriss)
Dr. Andrew P. Morriss is Dean & Anthony G. Buzbee Dean’s Endowed Chairholder, Texas A&M University School of Law; Drew Estes is a JD/MBA Candidate, Class of 2016, University of Alabama. Excerpted from Kluwer CCH’s Global Tax Weekly Magazine Introduction Tax competition is usually portrayed as a competition over rates. Critics argue that such competition leads inevitably…