Globalization, Technological Developments, and the Work of Fiscal Termites

23 Pages Posted: 1 Feb 2006

See all articles by Vito Tanzi

Vito Tanzi

International Monetary Fund (IMF); National Bureau of Economic Research (NBER)

Date Written: November 2000

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: globalization, electronic commerce, tax evasion

JEL Classification: F02, G10, H2, H87, K42, 033

Suggested Citation

Tanzi, Vito, Globalization, Technological Developments, and the Work of Fiscal Termites (November 2000). IMF Working Paper No. 00/181, Available at SSRN: https://ssrn.com/abstract=880256

Vito Tanzi (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street NW
Tax Policy Division Fiscal Affairs Department
Washington, DC 20431
United States

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

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