지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2013.1
- 수록면
- 147 - 162 (16page)
이용수
초록· 키워드
오류제보하기
We investigate globalization(trade liberalization)’s linkages to corporate tax burdens(the share of corporate tax revenues in GDP) and social welfare expenditures and present three major findings. First, there is no significant evidence of tax competition on the corporate tax burden due to globalization. Instead, we find evidence that a positive or curvilinear relationship exists between globalization and corporate tax burdens. Second, there is a weak possibility that globalization deteriorates the welfare state; as the world economy becomes more integrated, we observe a decrease in the share of social welfare expenditures as a proportion of GDP. Finally, we provide a negative relationship between corporate tax burdens and the share of social welfare expenditures as a proportion of GDP. Conclusively, our findings could suggest two possible relationships among globalization, the corporate tax burden, and social welfare expenditures.
목차
등록된 정보가 없습니다.
참고문헌 (28)
참고문헌 신청
Arellarno, M / 1991 / Some tests of specification for panel data: Monte Carlo evidence and an application to employment equation / Review of Economic Studes 58 (2) : 277 ~ 29
Arellarno, M / 1998 / Dynamic panel data estimation using DPD?, A guide for users
Blanchard, O. J. / 1987 / Fiscal increasing returns, hysteresis, real wages and unemployment / European Economic Review 31 (3) : 543 ~ 566
Brady, D. / 2005 / Economic globalization and the welfare state in affluent democracies 1975-2001 / American Sociological Review 70 (4) : 921 ~ 948
Bretschger, L. / 2002 / Globalization, capital mobility and tax competition: Theory and evidence for OECD countries / European Journal of Political Economy 18 (4) : 695 ~ 716
Arellarno, M / 1998 / Dynamic panel data estimation using DPD?, A guide for users
Blanchard, O. J. / 1987 / Fiscal increasing returns, hysteresis, real wages and unemployment / European Economic Review 31 (3) : 543 ~ 566
Brady, D. / 2005 / Economic globalization and the welfare state in affluent democracies 1975-2001 / American Sociological Review 70 (4) : 921 ~ 948
Bretschger, L. / 2002 / Globalization, capital mobility and tax competition: Theory and evidence for OECD countries / European Journal of Political Economy 18 (4) : 695 ~ 716
이 논문의 저자 정보
최근 본 자료
댓글(0)
0