Carla De Pietro
Tilburg School of Economics and Management
Department: Tax Economics
Expertise: The Impact of Globalization on Taxation
Academic Portrait
"The process of economic and legal globalization is having an enormous impact on a field like taxation, that is traditionally based on the protection of national tax sovereignty. Globalization has significantly unbalanced the trade-off between the function of taxes as instruments to fund national public services and the fact that they constitute costs for companies.
My research focuses on the impact of globalization on taxation. My approach is twofold. On the one hand, I evaluate the effects of globalization on the current developments of taxation and possible flaws (especially in terms of effectiveness when fighting against tax abuse). On the other hand, I propose solutions in terms of tax governance and tax policy.
It is my intention to emphasize – through my research – the crucial public function of taxation in strengthening the welfare State. This is particularly important in the light of the many fragilities, also shown by Covid-19 pandemic, affecting the organization of modern States."
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