Globalization and Tax Competition: Implications for Developing Countries

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dc.creator Avi-Yonah, Reuven S. 2010-11-10T22:29:27Z 2010-11-10T22:29:27Z 2001-02-28 2013-12-29T09:10:01Z 2014-09-08T21:22:04Z 2014-09-08T21:22:04Z 2014-09-08
dc.description The current age of globalization can be distinguished from the previous one by the much higher mobility of capital than labor. The mobility of capital has led to tax competition, in which sovereign countries lower their tax rates on income earned by foreigners within their borders in order to attract both portfolio and direct investment. Tax competition, in turn, threatens to undermine the individual and corporate income taxes, which remain major sources of revenue for all modern states. This paper argues that if government service programs are to be maintained in the face of globalization, it is necessary to cut the intermediate link by limiting tax competition.
dc.format 12
dc.format ACROBAT
dc.language en
dc.subject Política Fiscal
dc.subject Fiscal Policy
dc.subject Política fiscal
dc.subject Globalization
dc.subject Tax Competition
dc.subject Developing Countries
dc.title Globalization and Tax Competition: Implications for Developing Countries
dc.type Technical Notes

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