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Cover IMF Working Papers
Globalization, Technological Developments, and the Work of Fiscal Termites
Mr. Vito Tanzi
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:
WP; country; tax; establishment; tax authorities; transaction; globalization; electronic commerce; tax evasion; e-cash issuer; electronic cash; taxable income; e-commerce transaction; tax administrator; off-line e-cash; revenue loss; tax competition; sales establishment; tax jurisdiction; Tax administration core functions; Income and capital gains taxes; Transfer pricing; Personal income; Global