The influence of globalization on taxes and social policy: An empirical analysis for OECD countries

European Journal of Political Economy

Volumn 22, Issue 1, 2006, Pages 179-201

  Dreher, Axel ^a,b  

^a University of Konstanz and Thurgau Institute of Economics   (Switzerland)

^b UNIVERSITY OF KONSTANZ   (Germany)

Author keywords

Dynamic panel; Economic policy; Globalization; Government expenditure; Implicit tax rates; Social spending; Tax competition

Indexed keywords

EID: 32044470260     PISSN: 01762680     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ejpoleco.2005.04.006     Document Type: Article

References (47)

1. A. Adserà C. Boix Trade, democracy and the size of the public sector: The political underpinnings of openness International Organization 56 2002 229-262
2. T. Apolte How tame will Leviathan become in institutional competition? Public Choice 107 2001 359-381
3. M. Arellano S. Bond Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations Review of Economic Studies 58 1991 277-297
4. R.E. Baldwin P. Krugman Agglomeration, Integration and Tax Harmonization 2000 Graduate Institute of International Studies Geneva
5. T. Beck A. Demirgüç-Kunt R. Levine New tools in comparative political economy: The database of political institutions World Bank Economic Review 15 2001 165-176
6. Becker, J., Fuest, C., 2004. A backward looking measure of the effective marginal tax burden on investment. Working Paper No. 1342, CESifo, Munich.
7. G. Brennan J.M. Buchanan The Power to Tax: Analytical Foundations of a Fiscal Constitution 1980 Cambridge University Press Cambridge, MA
8. L. Bretschger F. Hettich Globalisation, capital mobility and tax competition: Theory and evidence for OECD countries European Journal of Political Economy 18 2002 695-716
9. D. Carey J. Rabesona Tax ratios on labour and capital income and on consumption OECD Economic Studies 35 2002
10. T.R. Cusack Data on Public Employment and Wages for 21 OECD Countries 1998 Science Center Berlin
11. de Haan, J., Sturm, J.-E., Volkerink, B., 2003. How to measure the tax burden on labour at the macro-level? Working Paper no. 963, CESifo, Munich.
12. M.P. Devereux R. Griffith Evaluating tax policy for location decisions International Tax and Public Finance 10 2003 107-126
13. Devereux, M.P., Lockwood, B., Redoano, M., 2002. Do Countries Compete Over Corporate Tax Rates? Unpublished paper, University of Warwick.
14. Dreher, A., 2003. Does globalization affect growth? Empirical evidence from a new index. Unpublished paper, University of Mannheim.
15. European Commission Conclusions of the ECOFIN council meeting on 1 December 1997 concerning taxation policy Official Journal C 002 01 1998 001-006
16. European Commission, 2003. AMECO Database. Brussels.
17. G. Garrett Capital mobility, trade and the domestic politics of economic policy International Organization 49 1995 657-687
18. Garrett, G., Mitchell, D., 1999. Globalization and the welfare state. Unpublished paper, Yale University.
19. P. Genschel Globalization, tax competition and the welfare state Politics & Society 30 2002 245-275
20. J. Gwartney R. Lawson The concept and measurement of economic freedom European Journal of Political Economy 19 2003 405-430
21. Gwartney, J., Lawson, R., Samida, D., 2000. Economic Freedom of the World 2000, Annual Report. http://www.freetheworld.com.
22. Hansson, Å., Olofsdotter, K., 2003. The effects of tax competition and new economic geography on taxation in OECD countries. Unpublished paper, Lund University.
23. F. Heinemann Does globalization restrict budgetary autonomy? A multidimensional approach Intereconomics 35 2000 288-298
24. A.M. Hicks D.H. Swank Politics, institutions, and welfare spending in industrialized democracies, 1960-82 American Political Science Review 86 1992 658-674
25. International Monetary Fund, 2003. International Financial Statistics Indicators, CD-ROM, June.
26. H.J. Kind H. Jarle K.H.M. Knarvik G. Schjelderup Competing for capital in a 'lumpy' world Journal of Public Economics 78 2000 253-274
27. Krogstrup, S., 2002. What do the theories of tax competition predict for capital taxes in EU countries? A review of the literature. HEI Working Paper 05/2002.
28. Krogstrup, S., 2003. Are capital taxes racing to the bottom in the European Union? HEI Working Paper 01/2003.
29. R.D. Ludema I. Wooton Economic geography and the fiscal effect of regional integration Journal of International Economics 52 2000 331-357
30. E. Mendoza A. Razin L. Tesar Effective tax rates in macroeconomics: cross-country estimates of tax rates on factor income and consumption Journal of Monetary Economics 45 1994 46-68
31. M. Monti Future developments in taxation systems in the EU Austrian Federal Ministry of Finance, Conference Proceedings: Tax Competition and Co-ordination of Tax Policies in the European Union 1998 Austrian Institute of Economic Research Vienna
32. OECD Harmful Tax Competition: An Emerging Global Issue 1998 OECD Paris
33. OECD, 2000. Summary of the PSPE data analysis and future direction for HRM data collection. PUMA/HRM(2000)/7. Paris.
34. OECD, 2003. Statistical Compendium, CD-ROM. Paris.
35. S. Peltzman The economic theory of regulation after a decade of deregulation Brookings Papers on Economic Activity 1989 1-59
36. D. Quinn The correlates of change in international financial regulation American Political Science Review 91 1997 531-552
37. A. Razin E. Sadka P. Swagel Tax burden and migration: A political economy theory and evidence Journal of Public Economics 85 2002 167-190
38. D. Rodrik Has Globalization Gone too Far? 1997 Institute for International Economics Washington, DC
39. G. Schulze H.W. Ursprung Globalisation of the economy and the nation state The World Economy 22 1999 295-352
40. D.H. Swank Mobile capital, democratic institutions, and the public economy in advanced industrial societies Journal of Comparative Policy Analysis 3 2001 133-162
41. P.M. van der Hoek Tax harmonization and competition in the European Union eJournal of Tax Research 1 2003 19-36
42. R. Vaubel Wohlfahrtsgewinne durch international organisierte Wirtschaftspolitik? E. Kantzenbach Probleme der internationalen Koordination der Wirtschaftspolitik. Schriften des Vereins für Socialpolitik, Neue Folge, Band 198 1990 Duncker and Humblot Berlin 71-77
43. R. Vaubel Internationaler Politischer Wettbewerb: Eine europäische Wettbewerbsaufsicht für Regierungen and die empirische Evidenz K.-E. Schenk D. Schmidtchen M.E. Streit V. Vanberg Jahrbuch für Neue Politische Ökonomie 1999 Mohr/Siebeck Tübingen 280-309
44. B. Volkerink J. de Haan Tax ratios: A critical survey OECD Tax Policy Studies 5 2001
45. B. Volkerink J.-E. Sturm J. de Haan Tax ratios in macroeconomics: Do taxes really matter? Empirica 29 2002 209-224
46. J.D. Wilson D.E. Wildasin Capital tax competition: Bane or boon Journal of Public Economics 88 2004 1065-1091
47. World Bank, 2002. World Development Indicators, CD-ROM.