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Does globalization restrict budgetary autonomy? A multidimensional approach

Heinemann, Friedrich - 1999

Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant … dimensions are included in the analysis: tax structure, expenditure structure, public debt and budget size. Globalization as a … globalization does indeed matter for government budgets. However, substantial room for an individual national policy particularly in …

Persistent link: https://www.econbiz.de/10010297629

Steuerwettbewerb in Mittel- und Osteuropa: Eine Einschätzung anhand der Messung effektiver Grenzsteuersätze

Treier, Volker - 2001

Die Transformationsländer Mittel- und Osteuropas (MOE) stecken in der Zwickmühle. Einerseits zwingt der Wettkampf um international knappes Kapital möglicherweise zu Steuersenkungen, die zu Einnahmeausfällen führen. Andererseits werden gerade in Zeiten der Transformation staatliche Einnahmen...

Persistent link: https://www.econbiz.de/10010301328

Government deficits in the European Union : an analysis of entry and exit dynamics

Bayar, Ali; Smeets, Bram - 2009

The extent of government deficits and debt has been one of the most debated issues in recent years. However, much less has been contributed about their dynamics. Yet, the issue of entering into and exiting from excessive deficits is critical in the Economic and Monetary Union since the Stability...

Persistent link: https://www.econbiz.de/10010266021

Analysis of the Fiscal Rule Index in EU Member States

Hodžić, Sabina; Bečić, Emira - 2015

Fiscal rules have been the centre of economic debate in European Union Member States. They indicate the direction in which policymakers aim to evolve public finances. In recent years the public finances of European Union Member States have been affected by two major changes in economic and...

Persistent link: https://www.econbiz.de/10011920294

The impact of globalization on the composition of government expenditures: Evidence from panel data

Dreher, Axel; Sturm, Jan-Egbert; Ursprung, Heinrich W. - 2006

According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure … globalization (compensation hypothesis). Employing two different datasets and various measures of globalization, we analyze whether … globalization has indeed influenced the composition of government expenditures. For a sample of 108 countries, we examine the …

Persistent link: https://www.econbiz.de/10010285894

Follow the leader? Evidence on European and US tax competition

Altshuler, Rosanne; Goodspeed, Timothy J. - 2003

This paper contributes to the small empirical literature that attempts to estimate tax reaction functions of national governments competing with other national governments. After presenting a simple theoretical model, we estimate reaction functions for European countries for a pure Nash model...

Persistent link: https://www.econbiz.de/10010318332

Tax competition and tax revenues

Boss, Alfred - 2005

It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax...

Persistent link: https://www.econbiz.de/10010273143

Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union

Goodspeed, Timothy J. - 1999

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

Persistent link: https://www.econbiz.de/10010297637

Tax competition, globalization and declining social protection

Murshed, S. Mansoob - 2001

have less revenue in the era of globalization because of international tax competition, falling domestic tax bases and …

Persistent link: https://www.econbiz.de/10010278998

The impact of globalization on the composition of government expenditures: evidence from panel data

Dreher, Axel; Sturm, Jan-Egbert; Ursprung, Heinrich W. - 2006

According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure … globalization ( compensation hypothesis ). Employing two different datasets and various measures of globalization, we analyze … whether globalization has indeed influenced the composition of government expenditures. For a sample of 108 countries, we …

Persistent link: https://www.econbiz.de/10010263942