The Intricacies of Tax & Globalization

Sagit Leviner

Ono Academic College Faculties of Law & Business Administration

August 26, 2014

Columbia Journal of Tax Law, Vol. 5, No. 2, 2014

This article reviews Avi-Yonah, Sartori, and Marian’s Global Perspectives on Income Taxation Law (Oxford, 2011). It outlines the book’s key features and strengths in the quest for understanding the effect of globalization on taxation. In this process, the article also looks into available data to explore global trends in taxation over the past three and a half decades to evaluate whether and to what extent globalization leads to convergence or divergence of national tax policies. The article concludes that as Global Perspectives on Income Taxation Law illustrates, while globalization may lead to at least some observed trends in taxation—including the flattening of income tax rates and the move toward the taxation of less mobile sources, and thus more regressive, tax schemes—there is clearly far more than meets the eye. Here, Global Perspectives on Income Taxation Law provides a valuable reference for how different countries confront challenges that are common among tax systems. Keeping in mind that differences among national tax systems nonetheless exist and understanding how tax systems converge and diverge constitutes a vital first step toward crystallizing the necessary actions to better coordinate between multiple tax systems while retaining national sovereignty in tax design. Over the long run, this could also lead to better evaluation of the net benefit or cost of globalization, allowing policymakers to respond effectively to the fiscal challenges that globalization presents.

Number of Pages in PDF File: 21

Keywords: Tax & Globalization, Tax Competition, Comparative Analysis, Tax Policy, Tax Coordination, Tax Harmonization

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: February 24, 2016

Suggested Citation

Leviner, Sagit, The Intricacies of Tax & Globalization (August 26, 2014). Columbia Journal of Tax Law, Vol. 5, No. 2, 2014. 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
HOME PAGE: http://works.bepress.com/sagit_leviner/
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