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Globalization, Technological Developments, and the Work of Fiscal Termites

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  • Vito Tanzi

Abstract

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.

Suggested Citation

  • Vito Tanzi, 2000. "Globalization, Technological Developments, and the Work of Fiscal Termites," IMF Working Papers 00/181, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:00/181
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    Cited by:

    1. Bruno S. Frey, 2003. "Flexible Citizenship for a Global Society," Politics, Philosophy & Economics, , vol. 2(1), pages 93-114, February.
    2. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Discussion Paper 2004-102, Tilburg University, Center for Economic Research.
    3. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova; Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 08/203, International Monetary Fund.
    4. Cintra, Marcos, 2009. "Tax paradigms, globalization, and the electronic revolution," Textos para discussão 238, FGV/EESP - Escola de Economia de São Paulo, Getulio Vargas Foundation (Brazil).
    5. Asongu, Simplice, 2015. "Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," MPRA Paper 71175, University Library of Munich, Germany.
    6. Frank Field & Hans-Werner Sinn & Vito Tanzi, 2001. "Stevenson Lectures in Citizenship," Working Papers 2001_5, Business School - Economics, University of Glasgow.

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