Globalisation and Developing Countries - a Shrinking Tax Base?

Joshua Aizenman and Yothin Jinjarak

Journal of Development Studies, 2009, vol. 45, issue 5, 653-671

Abstract: This paper evaluates the impact of globalisation on tax bases of countries at varying stages of development. We see globalisation as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from 'easy to collect' taxes (tariffs and seigniorage) towards 'hard to collect' taxes (value added and income taxes). We find that trade and financial openness have a positive association with the 'hard to collect' taxes, and a negative association with the easy to collect taxes.

Date: 2009
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (61)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/00220380802582338 (text/html)
Access to full text is restricted to subscribers.

Related works:
Working Paper: Globalization and Developing Countries - a Shrinking Tax Base ? (2006)
Working Paper: Globalization and Developing Countries - A Shrinking Tax Base? (2006)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:jdevst:v:45:y:2009:i:5:p:653-671

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/FJDS20

DOI: 10.1080/00220380802582338

Access Statistics for this article

Journal of Development Studies is currently edited by Howard White, Oliver Morrissey and Ken Shadlen

More articles in Journal of Development Studies from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().