Abstract

http://ssrn.com/abstract=2254849
 


 



The Intricacies of Tax & Globalization


Sagit Leviner


Ono Academic College Faculties of Law & Business Administration

April 22, 2013

SUNY Buffalo Legal Studies Research Paper No. 2013-043

Abstract:     
The paper on the Intricacies of Tax & Globalization explores the effect of globalization on taxation. It looks into available data (particularly from the OECD and EU) to examine global trends in taxation over the past three decades and, especially, to evaluate whether and the extent to which globalization leads to convergence or divergence of tax systems around the world. The paper also seeks to explore the merit of such changes given increasing demands on national resources on one hand and a more competitive and volatile global environment on the other.

Number of Pages in PDF File: 14

Keywords: Tax & Globalization, Tax Competition, Comparative Analysis

JEL Classification: A1, A19, F01, F02, H00, H2, H29, H41, H69, K34, O1, P5

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Date posted: April 22, 2013 ; Last revised: August 19, 2013

Suggested Citation

Leviner, Sagit, The Intricacies of Tax & Globalization (April 22, 2013). SUNY Buffalo Legal Studies Research Paper No. 2013-043. Available at SSRN: http://ssrn.com/abstract=2254849 or http://dx.doi.org/10.2139/ssrn.2254849

Contact Information

Sagit Leviner (Contact Author)
Ono Academic College Faculties of Law & Business Administration ( email )
104 Zahal St.
Kiryat Ono, 55000
Israel
HOME PAGE: http://works.bepress.com/sagit_leviner/
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