Globalization, Tax Competition and the Future of Tax Systems

Author/Editor:

Vito Tanzi

Publication Date:

December 1, 1996

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

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.

Series:

Working Paper No. 96/141

Subject:

English

Publication Date:

December 1, 1996

ISBN/ISSN:

9781451928280/1018-5941

Stock No:

WPIEA1411996

Format:

Paper

Pages:

21

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