Arbeitspapier

Globalization and developing countries - a shrinking tax base?

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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.

Language: Englisch

Bibliographic citation: Series: Working Paper ; No. 615

Classification: Wirtschaft
Economic Integration
Taxation and Subsidies: Efficiency; Optimal Taxation

Subject: Globalization
tax base
fiscal convergence,
VAT
financial repression
tariff
Globalisierung
Steueraufkommen
Steuerbemessung
Indirekte Steuer
Direkte Steuer
Vergleich
Entwicklungsländer

Event: Geistige Schöpfung

(who): Aizenman, Joshua
Jinjarak, Yothin

Event: Veröffentlichung

(who): University of California, Economics Department

(where): Santa Cruz, CA

(when): 2006

Handle: http://hdl.handle.net/10419/83878

Last update: 10.03.2025, 11:44 AM CET

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Object type

Arbeitspapier

Associated

Aizenman, Joshua
Jinjarak, Yothin
University of California, Economics Department

Time of origin

2006

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