My <a href="http://www.haller.ws/docs/taxCompetition.pdf">Tax Competition v. Tax Coordination</a> paper beats up on the OECD's idea of tax coordination, and 
comes down on the side of "face it, we'll have to live with tax competition".
Then it points out where good places to live are. ;)

<p>
The argumentation is a bit weak in the middle. The prof offered another week, 
if we wanted it. I discounted it because I have a bunch to do. But I should 
have taken it regardless, as I would have had the option to work on it, 
penalty-free. So much for rapid problem solving; which touches on a topic
Arjun brought up. There was a US fighter pilot (<a href="http://www.fastcompany.com/magazine/59/pilot.html">Boyd</a>), who used a tight
problem solving loop: observe, orient, decide, act. 

<p>
Let's just say I wasn't using that tonight. ;)

<P>