Globalization, Tax Competition, and the Welfare State  

Oleh:

Genschel, Philipp

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Politics & Society vol. 30 no. 2 (Jun. 2002), page 245-275.
Fulltext: 245PS302.pdf (144.64KB)

Isi artikel

Does globalization undermine the fiscal basis of the welfare state? Some observers are not convinced. They claim that aggregate data on Organization for Economic Cooperation and Development countries show no drop in tax levels and conclude from this that tax competition is not a serious challenge for the welfare state. This conclusion is unwarranted. The article shows that tax competition systematically constrains national tax autonomy in a serious way. It prevents governments from raising taxes in response to rising spending requirements and from detaxing labor in response to growing unemployment.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali