Abstract

http://ssrn.com/abstract=1995633
 


 



Limits to Globalisation: Some Implications for Taxation, Tax Policy, and the Developing World


Ian Roxan


London School of Economics - Law Department

January 30, 2012

LSE Legal Studies Working Paper No. 3/2012

Abstract:     
Globalisation is a phenomenon that is said to have radically changed the international economy. It is said to have radically limited the power of national governments, particular in the field of taxation, in a world of highly mobile capital and flexible transnational corporations. To explore the extent of the effects of globalisation on taxation, this article discusses some ideas about how we should look at international tax policy in the face of the realities of globalisation, particularly in a world that includes developing countries, by considering the differences between different discourses on taxation, such as the economic, the legal, and the policy discourses. The policy discourse can offer new perspectives on the old question of the choice between source and residence taxation, makes it possible to understand them in terms of tax fairness criteria, and gives rise to a new criterion: the participation principle. Not only does the participation principle provide interesting approaches to some cases of concern to developing countries that have traditionally been viewed as source taxes, but the rise of digital goods do not simply shift the location of taxed activities. They can also offer creative opportunities for the developing world.

Number of Pages in PDF File: 48

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Date posted: May 16, 2012 ; Last revised: May 17, 2012

Suggested Citation

Roxan, Ian, Limits to Globalisation: Some Implications for Taxation, Tax Policy, and the Developing World (January 30, 2012). LSE Legal Studies Working Paper No. 3/2012. Available at SSRN: http://ssrn.com/abstract=1995633 or http://dx.doi.org/10.2139/ssrn.1995633

Contact Information

Ian Roxan (Contact Author)
London School of Economics - Law Department ( email )
Houghton Street
London WC2A 2AE, WC2A 2AE
United Kingdom
+44 20 7955 7469 (Phone)
+44 20 7955 7366 (Fax)
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