Globalization and corporate taxation:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[Washington, DC]
International Monetary Fund
2012
|
| Schlagworte: | |
| Online-Zugang: | FLA01 |
| Beschreibung: | Vendor-supplied metadata |
| Beschreibung: | 1 online resource (49 pages) |
| ISBN: | 9781475540338 1475540337 |
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| 505 | 8 | |a This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues{u2014}results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a ?Stackelberg? type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted | |
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| contents | This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues{u2014}results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a ?Stackelberg? type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted |
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| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.24/3 |
| dewey-search | 336.24/3 |
| dewey-sort | 3336.24 13 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV045360876 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:15:59Z |
| institution | BVB |
| isbn | 9781475540338 1475540337 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030747468 |
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| publisher | International Monetary Fund |
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| spelling | Kumar, Manmohan S. Verfasser aut Globalization and corporate taxation Manmohan S. Kumar and Dennis P. Quinn [Washington, DC] International Monetary Fund 2012 1 online resource (49 pages) txt rdacontent c rdamedia cr rdacarrier Vendor-supplied metadata This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues{u2014}results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a ?Stackelberg? type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted BUSINESS & ECONOMICS / Public Finance bisacsh Corporations / Taxation fast Globalization fast Corporations Taxation Globalization Quinn, Dennis P. 1955- Sonstige oth International Monetary Fund Sonstige oth |
| spellingShingle | Kumar, Manmohan S. Globalization and corporate taxation This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues{u2014}results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a ?Stackelberg? type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted BUSINESS & ECONOMICS / Public Finance bisacsh Corporations / Taxation fast Globalization fast Corporations Taxation Globalization |
| title | Globalization and corporate taxation |
| title_auth | Globalization and corporate taxation |
| title_exact_search | Globalization and corporate taxation |
| title_full | Globalization and corporate taxation Manmohan S. Kumar and Dennis P. Quinn |
| title_fullStr | Globalization and corporate taxation Manmohan S. Kumar and Dennis P. Quinn |
| title_full_unstemmed | Globalization and corporate taxation Manmohan S. Kumar and Dennis P. Quinn |
| title_short | Globalization and corporate taxation |
| title_sort | globalization and corporate taxation |
| topic | BUSINESS & ECONOMICS / Public Finance bisacsh Corporations / Taxation fast Globalization fast Corporations Taxation Globalization |
| topic_facet | BUSINESS & ECONOMICS / Public Finance Corporations / Taxation Globalization Corporations Taxation Globalization |
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