Globalisation and Developing Countries - a Shrinking Tax Base?

Main author: Aizenman, Joshua
Other authors: Jinjarak, Yothin
Format: Journal Article           
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id eprints-9600
recordtype eprints
institution SOAS, University of London
collection SOAS Research Online
language English
language_search English
description 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.
format Journal Article
author Aizenman, Joshua
author_facet Aizenman, Joshua
Jinjarak, Yothin
authorStr Aizenman, Joshua
author_letter Aizenman, Joshua
author2 Jinjarak, Yothin
author2Str Jinjarak, Yothin
title Globalisation and Developing Countries - a Shrinking Tax Base?
publisher Taylor and Francis
publishDate 2009
url https://eprints.soas.ac.uk/9600/