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.

Bibliografiset tiedot
Päätekijä: Tanzi, Vito
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 1996.
Sarja:IMF Working Papers; Working Paper ; No. 1996/141
Linkit:Full text available on IMF
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245 1 0 |a Globalization, Tax Competition and the Future of Tax Systems /  |c Vito Tanzi. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 1996. 
300 |a 1 online resource (21 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a 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. 
538 |a Mode of access: Internet 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 1996/141 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/1996/141/001.1996.issue-141-en.xml  |z IMF e-Library