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 rate...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[Washington, DC] :
International Monetary Fund,
2012.
|
| Schriftenreihe: | IMF working paper ;
WP/12/52 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource (49 pages). |
| Bibliographie: | Includes bibliographical references (pages 42-49). |
| ISBN: | 9781475540338 1475540337 |
Internformat
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| 520 | 3 | |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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| 650 | 0 | |a Globalization. |0 http://id.loc.gov/authorities/subjects/sh99010179 | |
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| indexdate | 2024-11-27T13:27:55Z |
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| spelling | Kumar, Manmohan S., author. http://id.loc.gov/authorities/names/n84080873 Globalization and corporate taxation / Manmohan S. Kumar and Dennis P. Quinn. [Washington, DC] : International Monetary Fund, 2012. 1 online resource (49 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier IMF working paper ; WP/12/52 Includes bibliographical references (pages 42-49). 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. Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Globalization. http://id.loc.gov/authorities/subjects/sh99010179 Sociétés Impôts. Mondialisation. globalism. aat BUSINESS & ECONOMICS / Public Finance bisacsh Corporations Taxation fast Globalization fast Quinn, Dennis P. (Dennis Patrick), 1955- author. https://id.oclc.org/worldcat/entity/E39PCjJyhQm9tqYgPGCQYpJyQy http://id.loc.gov/authorities/names/no2012142231 International Monetary Fund, issuing body. http://id.loc.gov/authorities/names/n81052755 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=536809 Volltext |
| spellingShingle | Kumar, Manmohan S. Quinn, Dennis P. (Dennis Patrick), 1955- Globalization and corporate taxation / Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Globalization. http://id.loc.gov/authorities/subjects/sh99010179 Sociétés Impôts. Mondialisation. globalism. aat BUSINESS & ECONOMICS / Public Finance bisacsh Corporations Taxation fast Globalization fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85032951 http://id.loc.gov/authorities/subjects/sh99010179 |
| 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 | Corporations Taxation. http://id.loc.gov/authorities/subjects/sh85032951 Globalization. http://id.loc.gov/authorities/subjects/sh99010179 Sociétés Impôts. Mondialisation. globalism. aat BUSINESS & ECONOMICS / Public Finance bisacsh Corporations Taxation fast Globalization fast |
| topic_facet | Corporations Taxation. Globalization. Sociétés Impôts. Mondialisation. globalism. BUSINESS & ECONOMICS / Public Finance Corporations Taxation Globalization |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=536809 |
| work_keys_str_mv | AT kumarmanmohans globalizationandcorporatetaxation AT quinndennisp globalizationandcorporatetaxation AT internationalmonetaryfund globalizationandcorporatetaxation |