Globalization, Technological Developments, and the Work of Fiscal Termites
By V. Tanzi. Social Science Research Network, 2000
119 citations recorded by the source corpus.
Deepening globalization and associated or parallel technological and institutional developments are creating conditions which may reduce the industrial countries' ability to sustain high levels of taxation. The paper identifies and discusses eight trends which may generate revenue falls. It also discusses some measures that might neutralize or reduce the impact of these trends.
View Paper: https://www.semanticscholar.org/paper/196733e80246a6421ee8bec51c37697e18295c5b
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- Prem Sikka
- J. Christensen
- Hugh Willmott
- R. Murphy
- Roman Lanis
- Gordon Richardson
- David Knights
- Olatunde Julius Otusanya
Citations in the corpus
- The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the bottom line (2004, background): “Tax havens have been described by a former Director of Fiscal Affairs at the International Monetary Fund as ‘fiscal termites’ (Tanzi, 2000), and their role has been ‘the cornerstone of the process of globalization’ (Palan et al,1996:180), enabling multinational companies to remove themselves either…”
- The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010, background): “Many tax administrators believe that some of these enterprises manipulate these prices to move profits from jurisdictions with high tax to those with low rates” (Tanzi, 2000, p. 10).”