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Wikipedia definition
1. Tax competitionTax competition, a form of regulatory competition, exists when governments are encouraged to lower fiscal burdens to either encourage the inflow of productive resources or discourage the exodus of those resources. Often, this means a governmental strategy of attracting foreign direct investment, foreign indirect investment (financial investment), and high value human resources by minimizing the overall taxation level and/or special tax preferences, creating a comparative advantage.
Read “Tax competition” on English Wikipedia
Read “租税競争” on Japanese Wikipedia
Read “Tax competition” on DBpedia

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