Globalization, Technological Developments, and the Work of Fiscal Termites

November 1, 2000

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

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:
https://doi.org/10.5089/9781451859188.001
Issue:
181
Series:
Working Paper No. 2000/181
Stock No:
WPIEA1812000
ISBN:
9781451859188
ISSN:
1018-5941

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