Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/83878
Authors: 
Aizenman, Joshua
Jinjarak, Yothin
Year of Publication: 
2006
Series/Report no.: 
Working Papers, UC Santa Cruz Economics Department 615
Abstract: 
This paper evaluates the impact of globalization on tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from easy to collect taxes (tariffs and seigniorage) towards hard to collect taxes (value added and income taxes). We find that trade and financial openness have a positive association with the hard to collect taxes, and a negative association with the easy to collect taxes.
Subjects: 
Globalization
tax base
fiscal convergence,
VAT
financial repression
tariff
JEL: 
F15
H21
Document Type: 
Working Paper

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