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.

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Tanzi, Vito
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 1996.
سلاسل:IMF Working Papers; Working Paper ; No. 1996/141
الوصول للمادة أونلاين:Full text available on IMF