Globalization, Technological Developments, and the Work of Fiscal Termites

Author/Editor:

Vito Tanzi

Publication Date:

November 1, 2000

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

Deepening globalization and associated or parallel technological and institutional developments are creating conditions which may reduce the industrial countries’ ability to sustain high levels of taxation. The paper identifies and discusses eight trends which may generate revenue falls. It also discusses some measures that might neutralize or reduce the impact of these trends.

Series:

Working Paper No. 2000/181

Subject:

Income and capital gains taxes National accounts Personal income Revenue administration Tax administration core functions Taxes Transfer pricing

English

Publication Date:

November 1, 2000

ISBN/ISSN:

9781451859188/1018-5941

Stock No:

WPIEA1812000

Pages:

23

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