Globalization, Technological Developments, and the Work of Fiscal Termites
November 1, 2000
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Summary
Deepening globalization and associated or parallel technological and institutional developments are creating conditions which may reduce the industrial countries’ ability to sustain high levels of taxation. The paper identifies and discusses eight trends which may generate revenue falls. It also discusses some measures that might neutralize or reduce the impact of these trends.
Subject: Income and capital gains taxes, National accounts, Personal income, Revenue administration, Tax administration core functions, Taxes, Transfer pricing
Keywords: country, e-cash issuer, e-commerce transaction, electronic cash, electronic commerce, establishment, Global, globalization, Income and capital gains taxes, off-line e-cash, Personal income, revenue loss, sales establishment, tax, Tax administration core functions, tax administrator, tax authorities, tax competition, tax evasion, tax jurisdiction, taxable income, transaction, Transfer pricing, WP
Pages:
23
Volume:
2000
DOI:
Issue:
181
Series:
Working Paper No. 2000/181
Stock No:
WPIEA1812000
ISBN:
9781451859188
ISSN:
1018-5941
