Dahlby, Bev - Australian Taxation Studies Program (ATAX), Faculty of Law - 2002
the burden of taxation to foreigners, especially if other governments provide foreign tax credit, because globalisation … models to determine how these offsetting forces will affect the optimal rates of capital taxation in a small open economy. … redistribution of income. On the other hand, as Mintz (1992) pointed out, with globalisation there may be more opportunities to shift …