Are global taxes feasible?

Bird Richard M.

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Are global taxes feasible?

机译：全球税收是否可行？

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Over the years, many proposals for global taxestaxes levied on a worldwide basishave been made. None has been successful, essentially because one cannot have global taxes without a global government. This paper first reviews some major global taxes that have been proposed and then considers whether experience in two other spheres in which countries deal with each other to resolve fiscal questionsthe financing of international organizations and international taxation (how national taxes deal with cross-border flows)offers any lessons about the feasibility of a global tax. Since countries have little appetite for giving up fiscal sovereignty or for explicitly redistributive fiscal arrangements, most past global tax proposals had little or no prospect of success. But less ambitious attempts to develop a more global' approach to taxation through a transparent process that involves most who are affected, provides them some demonstrable benefit to all, and remains firmly under national control may perhaps over time move us a bit closer toward achieving the better world that global tax proponents presumably wish to achieve.

机译：多年来，已经提出了许多在全球范围内征收全球税的建议。没有一个获得成功，主要是因为没有全球政府就无法征收全球税。本文首先回顾了已提出的一些主要的全球税收，然后考虑了其他两个领域的经验，在这两个领域中，各国相互解决财政问题，国际组织的融资和国际税收（国家税收如何处理跨境流动）提供有关全球税收可行性的任何教训。由于各国对放弃财政主权或明确重新分配财政安排的意愿不高，因此大多数过去的全球税收提案几乎没有成功的希望。但是，通过一个透明的过程来发展更具全球性的税收方法的雄心勃勃的尝试，涉及大多数受影响者，为他们提供所有人明显的利益，并始终受到国家的控制，也许随着时间的流逝，我们可能会更接近实现这一目标。全球税收支持者可能希望实现的更美好世界。

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《International tax and public finance》 |2018年第5期|1372-1400|共29页
作者
Bird Richard M.;
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Univ Toronto, 1065 Stockwell Ave, Mississauga, ON L5H 1B5, Canada;

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正文语种 eng
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关键词
Global tax; International taxation; Financing international organizations; Supranational taxation; Tax policy;

机译：全球税收;国际税收;为国际组织提供资金;超国家税收;税收政策;

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Are global taxes feasible?

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