Arbeitspapier
Global Taxation and National Welfare States
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role of factor mobility and country-specific characteristics such as size and factor abundance. It then draws on existing empirical evidence to outline the effects of globalization on capital, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges related to digital platforms, and ends with a discussion of recent attempts at international tax coordination among countries, including the OECD BEPS initiative.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 10522
- Klassifikation
-
Wirtschaft
International Investment; Long-term Capital Movements
International Migration
Multinational Firms; International Business
Economic Impacts of Globalization: Macroeconomic Impacts
Economic Impacts of Globalization: Policy
Structure, Scope, and Performance of Government
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
State and Local Taxation, Subsidies, and Revenue
Geographic Labor Mobility; Immigrant Workers
- Thema
-
globalization
welfare state
tax competition
corporate taxation
income taxation
global tax coordination
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Jha, Priyaranjan
Mukherjee, Rahul
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2023
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Jha, Priyaranjan
- Mukherjee, Rahul
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2023
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