Globalisation and Developing Countries - a Shrinking Tax Base?

被引：64

作者：

Aizenman, Joshua ^{[1
]}

Jinjarak, Yothin ^{[2
]}

机构：

[1] Univ Calif Santa Cruz, Dept Econ, Santa Cruz, CA 95064 USA

[2] Nanyang Technol Univ, Div Econ, Singapore, Singapore

来源：

JOURNAL OF DEVELOPMENT STUDIES | 2009年 / 45卷 / 05期

关键词：

PUBLIC-FINANCE; FISCAL-POLICY; TRADE; EVASION; RATES;

D O I：

10.1080/00220380802582338

中图分类号：

F0 [经济学]; F1 [世界各国经济概况、经济史、经济地理]; C [社会科学总论];

学科分类号：

0201 ; 020105 ; 03 ; 0303 ;

摘要：

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.

引用

页码：653 / 671

页数：19

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