The effect of globalization on capital taxation: What have we learned after 20years of empirical studies?

Antonis Adam, Pantelis Kammas () and Athina Lagou

Journal of Macroeconomics, 2013, vol. 35, issue C, 199-209

Abstract: This paper applies meta-regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on the reported findings. Our results provide empirical evidence that differences across studies can be attributed to differences in the measurement of globalization. Moreover, in contrast to the conventional wisdom, study characteristics related to the measurement of the tax burden on capital appear to have an insignificant effect on the above mentioned relationship. Finally the meta-analysis fails to confirm a negative effect of globalization on the taxation of capital.

Keywords: Capital mobility; Tax competition; Meta-analysis (search for similar items in EconPapers)
JEL-codes: F2 H2 H4 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (41)

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Working Paper: The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies? (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jmacro:v:35:y:2013:i:c:p:199-209

DOI: 10.1016/j.jmacro.2012.09.003

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