The Intricacies of Tax & Globalization
Ono Academic College Faculties of Law & Business Administration
April 22, 2013
SUNY Buffalo Legal Studies Research Paper No. 2013-043
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, P5working papers series
Date posted: April 22, 2013 ; Last revised: August 19, 2013
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