(DOWNLOAD) "Globalization and Taxation in the OECD: Evidence from a New Indicator of Integration." by Public Finance and Management # Book PDF Kindle ePub Free

eBook details

Title: Globalization and Taxation in the OECD: Evidence from a New Indicator of Integration.
Author : Public Finance and Management
Release Date : January 22, 2005
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 293 KB

Description

Abstract The paper presents an index of globalization covering its three main dimensions: economic integration, social integration, and political integration. Using panel regression for the period 1970-2000 the paper analyzes whether globalization has influenced OECD countries' implicit tax rates on labor, consumption and capital. The results show that globalization did not decrease the leeway for independent economic policy. Globalization even increased implicit tax rates on capital, while tax rates on consumption and labor are unaffected.