Globalization, Tax Competition and the Future of Tax Systems
Summary:
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.
Series:
Working Paper No. 1996/141
Subject:
Competition Corporate income tax Financial markets Income and capital gains taxes Income tax systems Revenue administration Taxes
English
Publication Date:
December 1, 1996
ISBN/ISSN:
9781451928280/1018-5941
Stock No:
WPIEA1411996
Pages:
21
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