Globalization and Developing Countries - A Shrinking Tax Base?

No 11933, NBER Working Papers from National Bureau of Economic Research, Inc

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

JEL-codes: F15 H21 (search for similar items in EconPapers)
Date: 2006-01
New Economics Papers: this item is included in nep-dev, nep-int and nep-pbe
Note: ITI PE
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Citations: View citations in EconPapers (15)

Published as Aizenman, Joshua and Y. Jinjarak. “Globalization and Developing Countries: A Shrinking Tax Base?" Journal of Development Studies 45, 5: 653–671. 2009.

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Journal Article: Globalisation and Developing Countries - a Shrinking Tax Base? (2009)
Working Paper: Globalization and Developing Countries - a Shrinking Tax Base ? (2006)
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