Globalisation and Developing Countries – a Shrinking Tax Base?
研究了全球化如何影响不同发展阶段国家的税基，发现贸易和金融开放促使税收从易征收的关税和铸币税转向难征收的增值税和所得税。
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.