For example, capital mobility increases opportunities for tax evasion, given that tax authorities’ capacity to monitor their citizens’ overseas incomes is limited, and some governments and financial institutions systematically conceal relevant information. If dividends, interest, royalties, and management fees are not taxed in the country in which they are paid, they more easily escape notice in the country of residence.
发展中国家还必须把抵消全球化后果作为目标。比如，资本流动性增加了偷漏税的机会，因为税收当局监控公民海外收入的能力有限，而一些政府和金融机构也在系统性地隐瞒相关信息。如果股息、利息、版税和管理费没有在支付发生国被课税，那么在居住国它们很容易就能逃脱关注。事实上，一些国家——包括美国——对非居民外国人的大银行存款利息并不课税。