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 …

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 …