Globalization, Technological Developments, and the Work of Fiscal Termites

Vito Tanzi

No 2000/181, IMF Working Papers from International Monetary Fund

Abstract: 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.

Keywords: WP; country; tax; establishment; tax authorities; transaction; globalization; electronic commerce; tax evasion; e-cash issuer; electronic cash; taxable income; e-commerce transaction; tax administrator; off-line e-cash; revenue loss; tax competition; sales establishment; tax jurisdiction; Tax administration core functions; Income and capital gains taxes; Transfer pricing; Personal income; Global (search for similar items in EconPapers)
Pages: 23
Date: 2000-11-01
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Citations: View citations in EconPapers (28)

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Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:2000/181

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