Tax Battles: the dangerous global race to the bottom on corporate tax

Paper author: 
Esmé Berkhout
Paper publication date: 
Monday, December 12, 2016

Collecting tax is one of the key means by which governments are able to address poverty. But big business is dodging tax on an industrial scale, depriving governments across the globe of the money they need to address poverty and invest in healthcare, education and jobs.

This report exposes the world’s worst corporate tax havens – extreme examples of a destructive race to the bottom on corporate tax which has seen governments across the globe slash corporate tax bills in an attempt to attract business.

It calls on governments to work together to put a stop to this race to the bottom and to tax havens that are driving inequality and poverty around the globe.