If this is about efficiency can you explain me then how Ireland is more than 1000 times more efficient than other countries (0.005% effective tax rate in Ireland for Apple, pretty much everywhere you pay more than 5% in corporate taxes)?
My point is that competition only leads to lower taxes and worse governmental service by the countries on a global scale (though single countries can benefit on the cost of other countries).
Even without competition Governments have the drive to keep taxes as low as possible to boost the economy and keep local businessmen happy.
