Getting personal

Article Abstract:

Labor mobility has dropped during the 20th century, with only 8% of the US population foreign born compared with 15% for 1900. Barriers have been erected by developed economies. High earners are more mobile, and are also paying a larger proportion of total taxes, as a result of increasing income inequality. Funds can be transferred abroad as well as people, and tax havens are putting a new emphasis on marketing to potential clients. Citzenship could be linked to tax liability, with taxation a condition of representation.

Author: Bishop, Matthew
Publisher: Economist Newspaper Ltd.
Publication Name: The Economist (UK)
Subject: Business, international
ISSN: 0013-0613
Year: 2000
Public Finance Activities, Tax Administration, Personal Income Taxes, Income tax, Personal income tax

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The end of taxes?

Article Abstract:

The impact of the internet on the tax system, and likely responses, are examined in detail.

Author: Woodall, Pam
Publisher: Economist Newspaper Ltd.
Publication Name: The Economist (UK)
Subject: Business, international
ISSN: 0013-0613
Year: 2000
Telegraph & other communications, Specialized Telecom Services, Wired Telecommunications Carriers, Internet, Internet services, Information technology

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Subjects list: Economic aspects, Taxation
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