September 1st, 2014
Conference given in Panama by Dan Mitchell, economist of the CATO Institute, talking about that the Tax competition exists when governments feel pressure to lower tax rates (or pressure to forego tax hikes) because of concerns that jobs and investment will flee to jurisdictions with less onerous fiscal policy.
https://sites.morimor.com/wp-content/uploads/sites/20/2014/09/Panama-Lawyers.pdf
You can see the video of the conference here:
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