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: | Journal Article |
|---|---|
| SOAS Departments & Centres: | Legacy Departments > Faculty of Law and Social Sciences > School of Finance and Management Legacy Departments > Faculty of Law and Social Sciences > School of Finance and Management > Centre for Financial and Management Studies (CeFiMS) |
| ISSN: | 00220388 |
| DOI (Digital Object Identifier): | https://doi.org/10.1080/00220380802582338 |
| Date Deposited: | 25 Aug 2010 14:50 |
| URI: | https://eprints.soas.ac.uk/id/eprint/9600 |
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