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Globalization and Corporate Taxation

by Mr. Manmohan S. Kumar , Mr. Dennis P. Quinn

in Corporations / Corporations -- Taxation / Globalization / Globalization ;Economic integration ;Trade integration ;Corporate taxes ;Tax revenues ;Tax rates ;Economic models ;Corporate tax rates ;tax rates;taxation;Strategic behavior ;tax revenues;tax policy;fiscal affairs;tax base;tax revenue;fiscal policy;tax collections;tax reform;public debt;tax reforms;foreign capital;fiscal affairs department;government fiscal deficit;fiscal rules;fiscal policies;fiscal competition;fiscal deficits;fiscal deficit;tax increases;public spending;government spending;fiscal responsibility;expenditure cuts;tax collection;tax administration;tax cut;fiscal positions;fiscal pressures;budget rigidities;tax design;fiscal termites;tax policy reform;public finance;fiscal situation;tax avoidance;government expenditures;fiscal position;corporate taxes;tax cuts;budget constraints;tax burden;corporate tax;fiscal gaps;public expenditure;government deficit;tax bases;fiscal pressure / Taxation

2012

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Globalization and Corporate Taxation

by Mr. Manmohan S. Kumar , Mr. Dennis P. Quinn

2012

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Globalization and Corporate Taxation

by Mr. Manmohan S. Kumar , Mr. Dennis P. Quinn

2012

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Globalization and Corporate Taxation

Mr. Manmohan S. Kumar,

Mr. Dennis P. Quinn

2012

Overview

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.

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Publisher

INTERNATIONAL MONETARY FUND,International Monetary Fund

Subject

Corporations

/ Corporations -- Taxation

/ Globalization

/ Globalization ;Economic integration ;Trade integration ;Corporate taxes ;Tax revenues ;Tax rates ;Economic models ;Corporate tax rates ;tax rates;taxation;Strategic behavior ;tax revenues;tax policy;fiscal affairs;tax base;tax revenue;fiscal policy;tax collections;tax reform;public debt;tax reforms;foreign capital;fiscal affairs department;government fiscal deficit;fiscal rules;fiscal policies;fiscal competition;fiscal deficits;fiscal deficit;tax increases;public spending;government spending;fiscal responsibility;expenditure cuts;tax collection;tax administration;tax cut;fiscal positions;fiscal pressures;budget rigidities;tax design;fiscal termites;tax policy reform;public finance;fiscal situation;tax avoidance;government expenditures;fiscal position;corporate taxes;tax cuts;budget constraints;tax burden;corporate tax;fiscal gaps;public expenditure;government deficit;tax bases;fiscal pressure

/ Taxation

ISBN

9781475540338, 158906528X, 9781589065284, 1475540337, 9781557754752, 1557754756