Globalization, Tax Competition and the Future of Tax Systems
December 1, 1996
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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.
Subject: Competition, Corporate income tax, Financial markets, Income and capital gains taxes, Income tax systems, Revenue administration, Taxes
Keywords: closed economy, Competition, Corporate income tax, country, enterprise, enterprise's branch, Global, Income and capital gains taxes, Income tax systems, intra-firm trade, multinational enterprise, net effect, tax authorities, tax competition, tax rate, tax-haven country, WP
Pages:
21
Volume:
1996
DOI:
Issue:
141
Series:
Working Paper No. 1996/141
Stock No:
WPIEA1411996
ISBN:
9781451928280
ISSN:
1018-5941
