Globalization, Technological Developments, and the Work of Fiscal Termites

Deepening globalization and associated or parallel technological and institutional developments are creating conditions which may reduce the industrial countries' ability to sustain high levels of taxation. The paper identifies and discusses eight trends which may generate revenue falls. It also discusses some measures that might neutralize or reduce the impact of these trends

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Year of publication:	[2021]
Authors:	Tanzi, Vito
Publisher:	[S.l.] : SSRN
Subject:	Globalisierung \| Globalization \| Steuer \| Tax \| Theorie \| Theory \| Steuervermeidung \| Tax avoidance \| Electronic Commerce \| E-commerce

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Extent:	1 Online-Ressource (23 p)
Series:	IMF Working Paper, Vol. , pp. 1-23, 2000
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 2000 erstellt
Other identifiers:	10.2139/ssrn.880256 [DOI]
Classification:	F02 - International Economic Order; Economic Integration and Globalization: General ; G10 - General Financial Markets. General ; H2 - Taxation, Subsidies, and Revenue ; H87 - International Fiscal Issues ; K42 - Illegal Behavior and the Enforcement of Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013317809