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Competitiveness vs. Neutrality: The Two Pillars of Modern Tax Design
October 21, 2025by Dr Dawkins Brown
Tax systems do more than collect revenue; they shape where capital flows, how firms invest, and how households work, save, and spend. The International Tax Competitiveness Index (ITCI) 2025 provides a rigorous framework for assessing how well a country’s tax code advances two foundational goals: competitiveness and neutrality. Competitiveness keeps marginal tax burdens low to...
