Roxan, Ian (2012) Limits to globalisation: some implications for taxation, tax policy, and the developing world. LSE law, society and economy working paper series (3/2012). Department of Law, London School of Economics and Political Science, London, UK.
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Abstract
Globalisation is a phenomenon that is said to have radically changed the international economy. It is said to have radically limited the power of national governments, particular in the field of taxation, in a world of highly mobile capital and flexible transnational corporations. To explore the extent of the effects of globalisation on taxation, this article discusses some ideas about how we should look at international tax policy in the face of the realities of globalisation, particularly in a world that includes developing countries, by considering the differences between different discourses on taxation, such as the economic, the legal, and the policy discourses. The policy discourse can offer new perspectives on the old question of the choice between source and residence taxation, makes it possible to understand them in terms of tax fairness criteria, and gives rise to a new criterion: the participation principle. Not only does the participation principle provide interesting approaches to some cases of concern to developing countries that have traditionally been viewed as source taxes, but the rise of digital goods do not simply shift the location of taxed activities. They can also offer creative opportunities for the developing world.
| Item Type: | Monograph (Working Paper) |
|---|---|
| Official URL: | http://www.lse.ac.uk/collections/law/wps/wps1.htm |
| Additional Information: | © 2012 The Author |
| Divisions: | Law |
| Subjects: | H Social Sciences > HJ Public Finance K Law > K Law (General) |
| Date Deposited: | 15 Oct 2012 15:43 |
| Last Modified: | 13 Sep 2024 20:21 |
| URI: | http://eprints.lse.ac.uk/id/eprint/46768 |
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