"Tax Convergence and Globalization"

Michigan Law Authors
Areas of Interest
Publish Date
Revista Tributária das Américas
Publication Type
Journal Article

This paper addresses three questions: 1. Is there evidence that the tax systems of different countries have converged (i.e., become more similar) in the period 1980-2010? 2. If so, what is the explanation for this convergence? 3. Is convergence a positive or negative development?

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