Globalization, Tax Competition and the Future of Tax Systems /

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.

Xehetasun bibliografikoak
Egile nagusia: Tanzi, Vito
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 1996.
Saila:IMF Working Papers; Working Paper ; No. 1996/141
Sarrera elektronikoa:Full text available on IMF
Deskribapena
Gaia: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.
Alearen deskribapena:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Deskribapen fisikoa:1 online resource (21 pages)
Formatua:Mode of access: Internet
ISSN:1018-5941
Sartu:Electronic access restricted to authorized BRAC University faculty, staff and students