Globalization, Technological Developments, and the Work of Fiscal Termites
AbstractDeepening 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.
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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 00/181.
Date of creation: 01 Nov 2000
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