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 …

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms …. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have … target for reform of tax systems in recent years …

globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade … resourcerelated and other revenues, and a disentangling of tariff from commodity tax revenue. Countries'' experiences vary quite … widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduction in …

Deepening globalization and associated or parallel technological and institutional developments are creating conditions …

The US economy is often referred to as the "banker to the world," due to its unique role in supplying global reserve … globalization raises wealth inequality in a financially-developed economy initially due to foreign capital pressing up domestic …

between financial globalization and corporate tax rates and revenues—results vary according to country grouping with OECD …, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account … other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and …