Globalization, Tax Competition and the Future of Tax Systems

Vito Tanzi

No 1996/141, IMF Working Papers from International Monetary Fund

Abstract: 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.

Keywords: WP; enterprise; country; tax rate; tax competition; tax-haven country; multinational enterprise; tax authorities; net effect; closed economy; enterprise's branch; intra-firm trade; Income and capital gains taxes; Income tax systems; Competition; Corporate income tax; Global (search for similar items in EconPapers)
Pages: 21
Date: 1996-12-01
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Citations: View citations in EconPapers (27)

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Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:1996/141

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