Globalization, Technological Developments, and the Work of Fiscal Termites
Electronic Access:
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Summary:
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.
Series:
Working Paper No. 2000/181
Subject:
Income and capital gains taxes National accounts Personal income Revenue administration Tax administration core functions Taxes Transfer pricing
English
Publication Date:
November 1, 2000
ISBN/ISSN:
9781451859188/1018-5941
Stock No:
WPIEA1812000
Pages:
23
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