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.
| 主要作者: | |
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1996.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1996/141 |
| 在線閱讀: | Full text available on IMF |