The International Tax Organization, a Proposal Destined for Failure?

12 Pages Posted: 27 Dec 2008 Last revised: 14 Jan 2013

Date Written: August 22, 2008

Abstract

This paper reviews the Report of the High Level Panel on Financing for Development (Zedillo Report) of the United Nations regarding the creation of an International Tax Organization, especially to regulate and collect the Carbon and the Tobin Tax, and to administer the resources from those taxes collection. Additionally, reviews the arguments supporting and against the creation of the International Tax Organization based on the United Nations proposal.

Keywords: International Tax Organization, developing countries, carbon tax, tobin tax

JEL Classification: E61, E62, F3, H2

Suggested Citation

Bazo, Andres E., The International Tax Organization, a Proposal Destined for Failure? (August 22, 2008). Available at SSRN: https://ssrn.com/abstract=1319929 or http://dx.doi.org/10.2139/ssrn.1319929

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