Globalization, Tax Competition and the Future of Tax Systems

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition

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Year of publication:	[2006]
Authors:	Tanzi, Vito
Publisher:	[2006]: [S.l.] : SSRN
Subject:	Steuerwettbewerb \| Tax competition \| Welt \| World \| Globalisierung \| Globalization \| Steuer \| Tax

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Extent:	1 Online-Ressource (21 p)
Series:	IMF Working Paper ; No. 96/141
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 1996 erstellt
Other identifiers:	10.2139/ssrn.883038 [DOI]
Classification:	F2 - International Factor Movements and International Business ; F15 - Economic Integration ; F23 - Multinational Firms; International Business ; F42 - International Policy Coordination and Transmission ; H20 - Taxation, Subsidies, and Revenue. General ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H26 - Tax Evasion ; H87 - International Fiscal Issues
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012781971