Globalization and Corporate Taxation PDF
By:Mr. Manmohan S. Kumar,Mr. Dennis P. Quinn
Published on 2012-10-26 by International Monetary Fund
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—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.
This Book was ranked at 30 by Google Books for keyword International Economics novel.
Book ID of Globalization and Corporate Taxation's Books is 4Tl3930ZG_UC, Book which was written byMr. Manmohan S. Kumar,Mr. Dennis P. Quinnhave ETAG "gHZmdjnB6t8"
Book which was published by International Monetary Fund since 2012-10-26 have ISBNs, ISBN 13 Code is 9781589065284 and ISBN 10 Code is 158906528X
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Book which have "49 Pages" is Printed at BOOK under CategoryBusiness and Economics
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