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Cuadernos de Economía

Print version ISSN 0121-4772

Abstract

CASTANEDA RODRIGUEZ, Víctor Mauricio. How does globalization affect taxation? An analysis for Latin America and OECD Countries. Cuad. Econ. [online]. 2016, vol.35, n.68, pp.379-406. ISSN 0121-4772.  http://dx.doi.org/10.15446/cuad.econ.v35n68.52801.

This paper considers the main challenges of globalization on tax systems and presents an econometric exercise that takes into account OECD and Latin American countries aiming at identifying which taxes have been particularly affected. We use the KOF index because it is a multidimensional measurement of globalization. Our findings suggest that revenue for taxes on personal income and international trade are related (negatively) to globalization; on the other hand, tax burden and taxes on corporate income, consumption and capital are not.

Keywords : Globalization; taxation; tax competition; transfer pricing.

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