This paper evaluates the impact of globalization on 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 …

; tax base ; fiscal convergence ; VAT ; financial repression ; tariff …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, and macro stabilization. This …

This paper evaluates the impact of globalization on 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 …

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, and macro stabilization. This … in turn should shift their tax base from “easy to collect†taxes [tariff, seigniorage, etc.] towards “hard to …

conferring the gains from trade, globalization prevents countries from pursuing the optimal entry policy. When countries are …

Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the …. Defining the collection efficiency of the VAT as the ratio of the VAT revenue to aggregate consumption divided by the standard … VAT rate, we evaluate the evidence on VAT collection efficiency in a panel of 44 countries over 1970-99. The results are …