An Analysis on Tax Provision for International Public Goods

LI Zhen; TAN Xiao;MENG Dong

Journal of Central University of Finance & Economics ›› 2014, Vol. 1 ›› Issue (12) : 13.

PDF(175 KB)
PDF(175 KB)
Journal of Central University of Finance & Economics ›› 2014, Vol. 1 ›› Issue (12) : 13.

An Analysis on Tax Provision for International Public Goods

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Abstract

Due to the existence of common needs of society,it is required that government finance the provision of public goods. With the integration of the global economy, international common needs came into being, and caused the production of international public goods. Financing international public goods has been the focus of international society and academia for lack of a sovereign international government. Traditional internal tax fails to supply sufficient and stable fund, so we should levy international tax on economic activities which lead to the emerge of international public goods, and the tax fund should be earmarked for international public goods. This paper examines implemented and proposed international taxes, analyzes the advantages and disadvantages respectively, and discuss the future trend.

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international public goods  /   / common needs    /   / tax

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LI Zhen; TAN Xiao;MENG Dong. An Analysis on Tax Provision for International Public Goods[J]. Journal of Central University of Finance & Economics, 2014, 1(12): 13
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