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Globalisation and Developing Countries - a Shrinking Tax Base?

Aizenman, Joshua and Jinjarak, Yothin (2009) 'Globalisation and Developing Countries - a Shrinking Tax Base?' Journal of Development Studies, 45 (5). pp. 653-671.

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Abstract

This paper evaluates the impact of globalisation on tax bases of countries at varying stages of development. We see globalisation 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.

Item Type: Articles
SOAS Departments & Centres: Faculty of Law and Social Sciences > Department of Financial and Management Studies
Faculty of Law and Social Sciences > Department of Financial and Management Studies > Centre for Financial and Management Studies (CeFiMS)
ISSN: 00220388
DOI (Digital Object Identifier): 10.1080/00220380802582338
Depositing User: Yothin Jinjarak
Date Deposited: 25 Aug 2010 14:50
URI: http://eprints.soas.ac.uk/id/eprint/9600

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