The Commission highlights other issues that have received insufficient global attention - such as tax competition among developing countries, which shifts more of the tax burden from business to workers. In still other areas, the Commission's report argues for more "balanced" perspectives.
委员会还强调了其他没有得到足够全球性关注的问题-如发展中国家之间的税率竞争。这种竞争将更多的纳税负担由资方转嫁到劳方。在其他方面，委员会的报告力主更"平衡"的观点。如在汇率方面，它更倾向于一种混合的体系-这与传统的观点形成对照。传统观点认为国家必须在完全自由浮动汇率和刚性的联系汇率机制（这种机制正是造成阿根廷目前困境的重要原因）之间做出选择。