Globalization, Tax Competition and the Future of Tax Systems
21 Pages Posted: 15 Feb 2006
Date Written: December 1996
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: Suggested Citation