International Tax Competition" As international capital and labor mobility rises, the risks associated with not having an efficient federal tax structure increase. Chris Edwards and Veronique de Rugy argue that the US should respond to rising tax competition by moving toward a low-rate consumption-based system. "International Tax Competition: A 21st-Century Restraint on Government", is published by the Cato Institute.

By Cato Institute , US.

Taxation Policy Resource.