This paper evaluates the impact of globalization on tax bases of countries at varying stages of development. We see … globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift …

This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see … globalization as a process that induces countries to embrace greater trade and financial integration, and macro stabilization. This …" taxes. We confirm the robustness of the main results to IV methodology, where trade globalization is inferred from applying …