Globalization, Tax Competition and the Future of Tax Systems

21 Pages Posted: 15 Feb 2006

See all articles by Vito Tanzi

Vito Tanzi

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

Date Written: December 1996

Abstract

This paper discusses the implications for tax systems of globalization of capital markets and of economies. It shows the extent to which particular taxes are affected by the globalization process. It speculates on future developments in this area and on tax competition.

JEL Classification: F2, F15, F23, F42, H20, H23, H26, H87

Suggested Citation

Tanzi, Vito, Globalization, Tax Competition and the Future of Tax Systems (December 1996). IMF Working Paper No. 96/141. Available at SSRN: https://ssrn.com/abstract=883038

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

Register to save articles to
your library

Register

Paper statistics

Downloads
1,654
Abstract Views
4,216
rank
9,939
PlumX Metrics