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The Intricacies of Tax and Globalization

Sagit Leviner

Title:
The Intricacies of Tax and Globalization
Author(s):
Leviner, Sagit
Date:
Type:
Articles
Department(s):
Law
Volume:
5
Persistent URL:
Book/Journal Title:
Columbia Journal of Tax Law
Abstract:
The Intricacies of Tax & Globalization review explores the effect of globalization on taxation. It looks into the available data (particularly from the OECD and EU) to explore global trends in taxation over the past three decades to evaluate whether and to what extent globalization leads to convergence or divergence of national tax policies, and to assess the merit of such changes.
Subject(s):
Taxation--Law and legislation
Globalization--Economic aspects
Law
Economics
Item views
33
Metadata:
text | xml
Suggested Citation:
Sagit Leviner, , The Intricacies of Tax and Globalization, Columbia University Academic Commons, .

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