Global Taxation and National Welfare States

Priyaranjan Jha and Rahul Mukherjee

No 10522, CESifo Working Paper Series from CESifo

Abstract: This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role of factor mobility and country-specific characteristics such as size and factor abundance. It then draws on existing empirical evidence to outline the effects of globalization on capital, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges related to digital platforms, and ends with a discussion of recent attempts at international tax coordination among countries, including the OECD BEPS initiative.

Keywords: globalization; welfare state; tax competition; corporate taxation; income taxation; global tax coordination (search for similar items in EconPapers)
JEL-codes: F21 F22 F23 F62 F68 H11 H21 H25 H71 J61 (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-acc, nep-int, nep-mac, nep-pbe and nep-pub
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.cesifo.org/DocDL/cesifo1_wp10522.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_10522

Access Statistics for this paper

More papers in CESifo Working Paper Series from CESifo Contact information at EDIRC.
Bibliographic data for series maintained by Klaus Wohlrabe ().