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Globalization, Tax Competition and the Future of Tax Systems
Author:
Mr. Vito Tanzi
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Series:
IMF Working Papers
Volume/Issue:
Volume 1996: Issue 141
Language:
English
Publication Date:
01 Dec 1996
DOI:
https://doi.org/10.5089/9781451928280.001
ISBN:
9781451928280
ISSN:
1018-5941
Pages:
21
Keywords:
WP; enterprise; country; tax rate; tax competition; tax-haven country; multinational enterprise; tax authorities; net effect; closed economy; enterprise's branch; intra-firm trade; Income and capital gains taxes; Income tax systems; Competition; Corporate income tax; Global
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund