@techreport{NBERw11933,
 title = "Globalization and Developing Countries - A Shrinking Tax Base?",
 author = "Joshua Aizenman and Yothin Jinjarak",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "11933",
 year = "2006",
 month = "January",
 URL = "http://www.nber.org/papers/w11933",
 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.},
}