better world that global tax proponents presumably wish to achieve …Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been … major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each …

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 …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

This paper studies the effects of globalization on the ability of governments to generate tax revenues for the … tax competition between countries and discusses the role of factor mobility and country-specific characteristics such as … size and factor abundance. It then draws on existing empirical evidence to outline the effects of globalization on capital …

Itaya et al. (2014) study the conditions for sustainability and stability of capital tax coordination in a repeated … game model with tax-revenue maximizing governments. One of their major results is that the grand tax coalition is never … stable and sustainable. The purpose of this note is to prove that there are conditions under which the grand tax coalition is …