Tax policies in a globalized world: Is it politics after all? (Journal article)

Adam, A./ Kammas, P.

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dc.contributor.authorAdam, A.en
dc.contributor.authorKammas, P.en
dc.date.accessioned2015-11-24T17:05:34Z-
dc.date.available2015-11-24T17:05:34Z-
dc.identifier.issn0048-5829-
dc.identifier.urihttps://olympias.lib.uoi.gr/jspui/handle/123456789/11343-
dc.rightsDefault Licence-
dc.subjectglobalizationen
dc.subjecttax competitionen
dc.subjectpartisan politicsen
dc.subjectcompetitionen
dc.subjecttaxationen
dc.subjectcountriesen
dc.subjecteconomyen
dc.subjectgrowthen
dc.subjecttradeen
dc.subjectdemocraciesen
dc.subjectmarketen
dc.subjectstateen
dc.titleTax policies in a globalized world: Is it politics after all?en
heal.typejournalArticle-
heal.type.enJournal articleen
heal.type.elΆρθρο Περιοδικούel
heal.identifier.primaryDOI 10.1007/s11127-007-9190-9-
heal.identifier.secondary<Go to ISI>://000250539500005-
heal.languageen-
heal.accesscampus-
heal.recordProviderΠανεπιστήμιο Ιωαννίνων. Σχολή Οικονομικών και Κοινωνικών Επιστημών. Τμήμα Οικονομικών Επιστημώνel
heal.publicationDate2007-
heal.abstractIn a panel dataset of 17 OECD countries over 1970-1997, we provide empirical support for the joint existence of the efficiency and the compensation effects of globalization. Our regression analysis shows that higher economic integration - and the associated external risk - lead to a need for social security policies that require higher taxes. The latter take the form of larger social security contributions that are part of taxes on the immobile factors (labor). The tax burden on the relatively mobile factor (capital) is affected negatively by increased economic integration.en
heal.journalNamePublic Choiceen
heal.journalTypepeer reviewed-
heal.fullTextAvailabilityTRUE-
Appears in Collections:Άρθρα σε επιστημονικά περιοδικά ( Ανοικτά)

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