Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/83878 
Erscheinungsjahr: 
2006
Schriftenreihe/Nr.: 
Working Paper No. 615
Verlag: 
University of California, Economics Department, Santa Cruz, CA
Zusammenfassung: 
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.
Schlagwörter: 
Globalization
tax base
fiscal convergence,
VAT
financial repression
tariff
JEL: 
F15
H21
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
246.49 kB





Publikationen in EconStor sind urheberrechtlich geschützt.