The taxes under consideration or being implemented (the air-ticket solidarity levy in a dozen countries) are not “global taxes” in that they are mandatory or decided on a supranational basis. They are introduced on a voluntary basis by a group of States, which coordinate their base, rate and use. They are original in that they target sectors that have benefited from economic globalization and the opening of borders (transportation, tourism, telecommunications, the financial sector, etc.) and that are on average less taxed than strictly domestic activities (or not taxed at all, like the foreign exchange market).
3 June 2010
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