Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the major global tax proposals and then considers...

Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade and investment have become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to...

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...