TY  - JOUR
AU  - Aizenman,Joshua
AU  - Jinjarak,Yothin
TI  - Globalization and Developing Countries - A Shrinking Tax Base?
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 11933
PY  - 2006
Y2  - January 2006
UR  - http://www.nber.org/papers/w11933
L1  - http://www.nber.org/papers/w11933.pdf
N1  - Author contact info:
Joshua Aizenman
Department of Economics;  E2
1156 High St.
University of California, Santa Cruz
Santa Cruz, CA  95064
Tel: 831/459-4791
Fax: 831/459-5077
E-Mail: jaizen@ucsc.edu

Yothin Jinjarak
University of London
College Buildings, 534
London
UK, WC1H 0XG
E-Mail: yothin.jinjarak@gmail.com
AB  - 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.
ER  -