Maya Forstater

in the past, people from countries with many choices went to countries with fewer choices and helped the latter adopt 'bad' tax luring.

for a long time rich countries tolerated those practices with little or no care about the impact on poor countries

but as we all know, that changed when people in rich countries suffered when exposed to austerity.

Now we wring our hands about 'good' and 'bad' tax luring in earnest. And we say our concern is equally for rich and poor countries.

all of this to ask, since constraints on tax policy choices are unequal, shouldn't this inequality impact the taxonomy of choices?

in other words, is there not a formal equality versus substantive equality problem in our thinking here?

To label 'good' and 'bad' tax luring is to declare who shall have and who shall have not, regardless of tax policy constraints.

I always thought really pure tax havens don't benefit from it that much as a nation, just a cottage industry of lawyers.